Spanish national high court rules: Luxemboug collective investment fund entitled to refund of Spanish dividend withholding tax based on free movement of capital

Spanish national high court rules: Luxemboug collective investment fund entitled to refund of Spanish dividend withholding tax based on free movement of capital 24 May, 2022  | TAX NEWS The Spanish National High Court recently published its decision that a Luxembourg collective investment fund (Fidelity) is entitled to a refund of Spanish dividend withhol