The Spanish National Court (Audiencia Nacional) gave its decision on 14 November 2013 in the case of Sabic Innovative (previously GE Plastics de España) against the tax administration (Appeal 367/2010). Details of the decision are summarized below.
(a) Facts. In 2001, the Dutch holding parent company GE International Benelux BV, (hereinafter GEIB) transferred to its Spanish subsidiary GE Plastics …