Spain vs Dasher Spain S.A., January 2022, Supreme Court, Case No ATS 601/2022 – ECLI:EN:TS:2022:601A

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An appeal before the Supreme Court was allowed to determine whether or not the Spanish State Tax Administration Agency is obliged to notify the Provincial Treasury of the Basque Historical Territories of a transfer pricing valuation adjustments issued to an entity taxed in accordance with the regulations of the Basque Historical Territories.

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Spain vs Dachser Spain SA ATS_601_2022 (1)

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