Svig og misbrug the Danish anti - abuse cases L. C. van Hulten & J. J. A. M. Korving
By: Hulten, L. C. van
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Contributor(s): Korving, Jasper.
Material type: 
ArticlePublisher: 2019Subject(s): ELUSION FISCAL | EVASION FISCAL | DINAMARCA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | JURISPRUDENCIA | UNION EUROPEA
In:
Intertax v. 47, n. 8/9, August / September 2019, p. 793-800Summary: 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.
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| Artículos | IEF | IEF | OP 2141/2019/8/9-15 (Browse shelf) | Available | OP 2141/2019/8/9-15 |
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| OP 2141/2019/8/9-12 Implemetation of the controlled foreign company rules in the Netherlands | OP 2141/2019/8/9-13 Do sale and lease back transactions require a VAT adjustment ? | OP 2141/2019/8/9-14 How must the thirteenth Directive on VAT refunds to non-EU persons be interpreted ? | OP 2141/2019/8/9-15 Svig og misbrug | OP 2141/2019/8/9-2 Post - BEPS international tax arbitration | OP 2141/2019/8/9-3 Types of arbitration procedure | OP 2141/2019/8/9-4 Towards a Standing Committee pursuant to Article 10 of the EU Tax Dispute Resolution Directive |
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.
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