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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.
 
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