N Luxembourg 1 CJEU finds directive benefits can be denied in abusive situations Tom O'Shea
By: O'Shea, Tom
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Material type: 
ArticlePublisher: 2019Subject(s): PROPIEDAD INTELECTUAL | IMPUESTOS | EXENCIONES TRIBUTARIAS | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA | COMENTARIOS
In:
Tax Notes International v. 94, n. 4, April 22, 2019, p. 335-343Summary: In this article, the author discusses the Court of Justice of the European Union's recent judgment in N Luxembourg 1, addressing the abuse of exemptions contained in the interest and royalties directive.
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Resumen.
In this article, the author discusses the Court of Justice of the European Union's recent judgment in N Luxembourg 1, addressing the abuse of exemptions contained in the interest and royalties directive.
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