Abuse of law under EU Directives F. Mulder, Y. C. Cattel
By: Mulder, F
.
Contributor(s): Cattel, Yves.
Material type: 
ArticlePublisher: 2019Subject(s): DERECHO COMUNITARIO EUROPEO | DERECHO TRIBUTARIO | ABUSO DEL DERECHO | DINAMARCA | UNION EUROPEA | JURISPRUDENCIA
In:
Derivatives & Financial Instruments v. 21, n. 6, November / December 2019, 5 p. Summary:
In this article, the authors discuss the so-called "Danish cases", T Danmark (Case C-116/16) and Y Denmark (Case C-117/16), in which the Danish tax authorities denied the benefits of the Parent-Subsidiary Directive under the EU abuse-of-law concept.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | DFI/2019/6-1 (Browse shelf) | Available | DFI/2019/6-1 |
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| DFI/2019/5-6 Taxation of insurance companies in Afganistan | DFI/2019/5-7 Staples in infrastructure, debt financing and tax avoidance | DFI/2019/6 Derivatives & Financial Instruments | DFI/2019/6-1 Abuse of law under EU Directives | DFI/2019/6-10 Brexit | DFI/2019/6-2 VAT treatment of the assignment of debt | DFI/2019/6-3 Stapled structures |
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors discuss the so-called "Danish cases", T Danmark (Case C-116/16) and Y Denmark (Case C-117/16), in which the Danish tax authorities denied the benefits of the Parent-Subsidiary Directive under the EU abuse-of-law concept.
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