Article (Scientific journals)
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; Heydt, Volker et al.
2019In European Taxation, 59 (10), p. 487–502
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Keywords :
anti-abuse principle; EU fundamental freedoms; beneficial ownership; subject-to-tax clause; direct tax directives
Abstract :
[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.
Disciplines :
European & international law
Tax law
Author, co-author :
García Prats, Alfredo
HASLEHNER, Werner  ;  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
External co-authors :
yes
Language :
English
Title :
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)
Publication date :
October 2019
Journal title :
European Taxation
ISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
Volume :
59
Issue :
10
Pages :
487–502
Peer reviewed :
Peer Reviewed verified by ORBi
Focus Area :
Law / European Law
Available on ORBilu :
since 01 October 2019

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