European Union - Preliminary Judgments in the EU Beneficial Ownership Cases
- Denmark,European Union
- A. Møllin Ottosen; S. Andersen
- Derivatives & Financial Instruments, 2019 (Volume 21), No 4
- 28 June 2019
This article discusses the recent Danish Beneficial Ownership cases before the ECJ and analyses more deeply the ECJ’s interpretation of the term “beneficial ownership” in light of the Interest and Royalties Directive (2003/49/EC), the EU Parent-Subsidiary Directive (2011/96) and the treaty freedoms.