000			01977nab a2200325 c 4500
999			_c142930 _d142930
003			ES-MaIEF
005			20201008110758.0
007			ta
008			201008t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_964199 _aBaerentzen, Susi Hjorth
245			_aDanish cases on the use of holding companies for cross-border dividends and interest _b A new test to disentangle abuse from real economic activity? _c Susi Baerentzen _hElectrónico
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article provides a critical analysis of the rulings from the European Court of Justice in six Danish cases on the use of holding companies for cross-border dividends and interest, the so-called “Danish beneficial ownership cases”. The rulings are analysed in light of their unique facts and background to provide a better understanding of their outcome. In particular, the indications of abusive situations as provided by the Court are analysed in the light of economic theory in order to ascertain their meaning and effectiveness in disentangling abusive behaviour from valid business activity. Finally, this assessment is used to substantiate that the subjective element of the abuse test as developed by the Court has developed into an economic assessment to be based on everyday hallmarks of economic standards, rather than a legal assessment.
650		4	_aSOCIEDADES DE INVERSION _948460
650		4	_aHOLDINGS _945443
650		4	_aOPERACIONES TRANSFRONTERIZAS _962796
650		4	_aDIVIDENDOS _942810
650		4	_aINTERES _947502
650		4	_aIMPUESTOS _947460
650		4	_942730 _aDINAMARCA
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_aUNION EUROPEA _948644
650		4	_aJURISPRUDENCIA _947570
773	0		_9163476 _oWTJ/2020/1 _tWorld Tax Journal _w(IEF)62814 _gv. 12, n. 1, 2020
942			_cRE