Reference : Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 inN Luxembou...
Scientific journals : Article
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 inN Luxembourg I et al.(Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) andT Danmark et al.(Joined Cases C-116/16 and C-117/17)
García Prats, Alfredo []
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Heydt, Volker []
Kofler, Georg []
Kemmeren, Eric []
Lang, Michael []
Lüdicke, Jürgen []
Pistone, Pasquale []
Raingeard de la Blétière, Emmanuel []
Richelle, Isabelle []
Rust, Alexander []
European Taxation
International Bureau of Fiscal Documentation
[en] anti-abuse principle ; EU fundamental freedoms ; beneficial ownership ; subject-to-tax clause ; direct tax directives
[en] The article acknowledges that the “Danish beneficial ownership cases” address a number of important and timely issues, especially with regard to the concept of abuse in EU law. These include (i) the expansion of the general anti-abuse principle enshrined in EU law to areas of tax law that are subject to minimal harmonization, (ii) the use of the OECD materials to define the beneficial ownership concept, (iii) the conflation of the beneficial ownership concept with the general anti-abuse principle and the Court’s attempt to give the notion of “abuse” workable contours, and (iv) the reading of an effective subject-to-tax clause with regard to interest income into the definition of a “company” laid down in the IRD.
The article also, however, predicts that domestic courts will struggle to translate the abstract guidance of the “Danish beneficial ownership cases” into concrete decisions, that practitioners and academics alike will have to discuss building blocks and nuances of the Grand Chamber’s decisions for some time to come, and that consideration needs to be given to the impact these cases will have on current tax structures.
Researchers ; Professionals ; Students ; General public

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