The Resource De Deense 'uiteindelijk gerechtigde'-arresten van het Hof van Justitie

De Deense 'uiteindelijk gerechtigde'-arresten van het Hof van Justitie

Label
De Deense 'uiteindelijk gerechtigde'-arresten van het Hof van Justitie
Title
De Deense 'uiteindelijk gerechtigde'-arresten van het Hof van Justitie
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: Algemeen fiscaal tijdschrift. - Mechelen. - Vol. 71 (2020), no. 5 ; p. 29-73
http://library.link/vocab/creatorName
  • De Broe, L
  • Gommers, S
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
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
De Deense 'uiteindelijk gerechtigde'-arresten van het Hof van Justitie
Instantiates
Publication
Label
De Deense 'uiteindelijk gerechtigde'-arresten van het Hof van Justitie
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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