Danish “Beneficial Owner” Cases – A Status Report

Journal
Author
Severin Hansen, H.; Esbjerg Christensen, L.; Endicott Pedersen, A.
Country
Denmark
Published Date
Issue
Bulletin for International Taxation 2013 (Volume 67), No. 4/5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The article provides an overview of the Danish cases on “beneficial ownership”, pending before the Danish ordinary courts, and to a limited extent concluded, together with a consideration of some of the issues on which the Danish courts, and the Court of Justice of the European Union, must decide.