The Resource Opinion Statement ECJ-TF 2/2019 on the ECJ decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (joined cases C-116/16 and C-117/17), concerning the "beneficial ownership" requirement and the anti-abuse principle in the company tax directives

Opinion Statement ECJ-TF 2/2019 on the ECJ decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (joined cases C-116/16 and C-117/17), concerning the "beneficial ownership" requirement and the anti-abuse principle in the company tax directives

Label
Opinion Statement ECJ-TF 2/2019 on the ECJ decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (joined cases C-116/16 and C-117/17), concerning the "beneficial ownership" requirement and the anti-abuse principle in the company tax directives
Title
Opinion Statement ECJ-TF 2/2019 on the ECJ decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (joined cases C-116/16 and C-117/17), concerning the "beneficial ownership" requirement and the anti-abuse principle in the company tax directives
Creator
Subject
Language
eng
Summary
This CFE Opinion Statement, submitted to the European Institutions in June 2019, comments on the "Danish beneficial ownership cases" (N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), in respect of which the Grand Chamber of the Court of Justice of the ECJ delivered its decisions on 26 February 2019
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 10 ; p. 487-502
Geographic coverage
Europe
Language note
English
http://bibfra.me/vocab/lite/organizationName
CFE ECJ Task Force
http://library.link/vocab/subjectName
  • ECJ case law
  • beneficial ownership
  • anti-avoidance
Label
Opinion Statement ECJ-TF 2/2019 on the ECJ decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (joined cases C-116/16 and C-117/17), concerning the "beneficial ownership" requirement and the anti-abuse principle in the company tax directives
Instantiates
Publication
Label
Opinion Statement ECJ-TF 2/2019 on the ECJ decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (joined cases C-116/16 and C-117/17), concerning the "beneficial ownership" requirement and the anti-abuse principle in the company tax directives
Publication

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