The Resource Danish dynamite : the 26 February 2019 CJEU judgments in the Danish beneficial ownership cases

Danish dynamite : the 26 February 2019 CJEU judgments in the Danish beneficial ownership cases

Label
Danish dynamite : the 26 February 2019 CJEU judgments in the Danish beneficial ownership cases
Title
Danish dynamite : the 26 February 2019 CJEU judgments in the Danish beneficial ownership cases
Creator
Subject
Language
eng
Summary
On 26 February 2019 the Grand Chamber of the Court of Justice of the European Union (ECJ) delivered two groundbreaking judgments in the field of tax abuse. These judgments are known as the Danish beneficial ownership cases and relate to withholding tax exemptions provided for by the Interest and Royalty Directive (joined cases C-115/15, C-118/16, C-119/16 and 299/16) and the Parent-Subsidiary Directive (joined cases C-116/16 and C-117/16). They contain numerous interesting statements, notably the confirmation for the first time that the direct tax Directives are controlled by the general principle of EU law according to which EU law cannot be relied upon for abusive purposes (the 'abuse of rights principle'). Furthermore, the ECJ also interprets the much debated concept of beneficial ownership for the first time. This article analyses the judgments of the ECJ as regards the abuse of rights principle and the beneficial ownership concept
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 28 (2019), no. 6 ; p. 270-299
http://library.link/vocab/creatorName
  • De Broe, L
  • Gommers, S
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • beneficial ownership
  • withholding tax
  • Interest and Royalties Directive
  • Parent-Subsidiary Directive
  • abuse of rights
  • tax sovereignty
  • conduit company
  • burden of proof
Label
Danish dynamite : the 26 February 2019 CJEU judgments in the Danish beneficial ownership cases
Instantiates
Publication
Label
Danish dynamite : the 26 February 2019 CJEU judgments in the Danish beneficial ownership cases
Publication

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