The Court of Justice of the European Union rules on the neutralisation of the Spanish withholding tax discrimination affecting US RICs: the iShares case (C-139/25)

21/09/2026

This Legal Briefing analyses the Court of Justice of the European Union's judgment of 17 September 2026 in Case C-139/25, iShares Europe ETF, which addresses the discriminatory Spanish withholding tax applied to US Regulated Investment Companies.