Judgment_paragraph 65 · Credit Suisse Securities (Europe) Ltd v Diputación Foral de Bizkaia (C-601/23)

65Third, and having regard to the Court’s observations in paragraphs 74 to 76 of its judgment of 22 November 2018, Sofina and Others (C‑575/17, EU:C:2018:943), the mutual assistance mechanisms existing between the authorities of the Member States are sufficient to enable the Member State in which the dividends are paid to check the accuracy of the evidence put forward by non-resident companies wishing to claim reimbursement of the withholding tax (see, by analogy, judgment of 22 November 2018, Sofina and Others, C‑575/17, EU:C:2018:943, paragraph 73).

Credit Suisse Securities (Europe) Ltd v Diputación Foral de Bizkaia (C-601/23)

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