European Union - Holding Companies and Leveraged Buy-Outs in the European Union Following BEPS: Beneficial Ownership, Abuse of Law and the Single Taxation Principle (Danish ECJ Cases C-115/16, 116/16, 117/16, 118/16, 119/16 and 299/16)
- European Union
- P.A. Hernández González-Barreda
- European Taxation, 2019 (Volume 59), No 9
- 13 August 2019
In this article, the author discusses the highly anticipated ECJ Danish beneficial ownership cases, which address treaty and directive shopping scenarios within the area of corporate finance and corporate reorganization. The broad interpretation of beneficial ownership and abuse of EU Law in the EU Interest and Royalties (2003/49) and Parent-Subsidiary (2011/96) Directives given by the Court may lead to significant uncertainty, as well as inconsistencies that will need further clarification.