Hulten, L. C. van
Svig og misbrug the Danish anti - abuse cases / L. C. van Hulten & J. J. A. M. Korving .-- , 2019
Resumen.
This article discusses the judgments in the European Court of Justice cases T Danmark and Y Denmark Aps (joined cases C-116/16 and C-117/16) and N Luxembourg 1 (C-115/16). The authors analyse how these judgments relate to other developments relating to the prevention of tax abuse.
ELUSION FISCAL
EVASION FISCAL
DINAMARCA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
UNION EUROPEA
Korving, Jasper
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 793-800
Svig og misbrug the Danish anti - abuse cases / L. C. van Hulten & J. J. A. M. Korving .-- , 2019
Resumen.
This article discusses the judgments in the European Court of Justice cases T Danmark and Y Denmark Aps (joined cases C-116/16 and C-117/16) and N Luxembourg 1 (C-115/16). The authors analyse how these judgments relate to other developments relating to the prevention of tax abuse.
ELUSION FISCAL
EVASION FISCAL
DINAMARCA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
UNION EUROPEA
Korving, Jasper
Intertax 0165-2826 v. 47, n. 8/9, August / September 2019, p. 793-800