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 work 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 distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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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 work 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 distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- 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
Context
Context of 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 directivesWork of
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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/resource/VDFYaBXKo4I/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/VDFYaBXKo4I/">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>
