European Union - Abuse of Law under EU Directives
- Country:
- European Union
- Author:
- F. Mulder; Y.C. Cattel
- Issue:
- Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2019 (Volume 21), No 6
- Published:
- 13 January 2020
In this article, the authors discuss the so-called “Danish cases”, T Danmark (Case C-116/16) and Y Denmark (Case C-117/16), in which the Danish tax authorities denied the benefits of the Parent-Subsidiary Directive under the EU abuse-of-law concept.