Some thoughts to understand the Court of Justice recent case-law in the Danmark cases on tax abuse Juan López Rodríguez
By: López Rodríguez, Juan
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Material type: 
ArticlePublisher: 2020Subject(s): DERECHO TRIBUTARIO | DERECHO COMUNITARIO EUROPEO | ABUSO DEL DERECHO | SOBERANIA | DINAMARCA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
EC Tax Review v. 29, Issue 2, April 2020, p. 71-83Summary: This article discusses abuse of law as a general principle of EU law. In this respect the author analyses the rulings of the Court of Justice of the European Union in the Danmark cases (Danmark Interest and Royalties Directive, and Danmark Parent Subsidiary Directive) of 26 February 2019: joined cases C-115/16,N Luxembourg 1,118/16, X Denmark,119/16, C Danmark I, 299/16,Z Denmark; and joined cases 116/16, T Danmark, and 117/16, Y Denmark Aps).
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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| Artículos | IEF | IEF | OP 2141-B/2020/2-3 (Browse shelf) | Available | OP 2141-B/2020/2-3 |
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| OP 2141-B/2020/2 EC Tax Review | OP 2141-B/2020/2-1 Article 116 TFEU | OP 2141-B/2020/2-2 Cross border qualification problems between social security and supplementary pension | OP 2141-B/2020/2-3 Some thoughts to understand the Court of Justice recent case-law in the Danmark cases on tax abuse | OP 2141-B/2020/2-4 Tax abuse and legal pluralism | OP 2141-B/2020/2-5 Does the European Union primary law require member states to make corresponding adjustments? | OP 2141B/2020/29/4-2 EU fiscal state aid rules and COVID-19 |
Resumen.
This article discusses abuse of law as a general principle of EU law. In this respect the author analyses the rulings of the Court of Justice of the European Union in the Danmark cases (Danmark Interest and Royalties Directive, and Danmark Parent Subsidiary Directive) of 26 February 2019: joined cases C-115/16,N Luxembourg 1,118/16, X Denmark,119/16, C Danmark I, 299/16,Z Denmark; and joined cases 116/16, T Danmark, and 117/16, Y Denmark Aps).
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