Preliminary Judgments in the EU Beneficial Ownership Cases

Møllin Ottosen, A.; Andersen, S.

Preliminary Judgments in the EU Beneficial Ownership Cases

Journal

Author

Møllin Ottosen, A.; Andersen, S.

Country

Denmark; European Union

Published Date

28 June 2019

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 4

DOI

https://doi.org/10.59403/r485t2

Document

Go to Tax Research Platform

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.

Sign In

Single Sign On

Preliminary Judgments in the EU Beneficial Ownership Cases