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
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The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item 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 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Opinion-Statement-ECJ-TF-22019-on-the-ECJ/tToA8m99XvA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Opinion-Statement-ECJ-TF-22019-on-the-ECJ/tToA8m99XvA/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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Data Citation of the Item 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Opinion-Statement-ECJ-TF-22019-on-the-ECJ/tToA8m99XvA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Opinion-Statement-ECJ-TF-22019-on-the-ECJ/tToA8m99XvA/">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</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
