Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), concerning the “beneficial ownership” requirement and the anti-abuse principle in the company tax directives

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Original languageEnglish
Pages (from-to)487-502
Number of pages16
JournalEuropean Taxation
Volume59
Issue number10
Publication statusPublished - 17 Sep 2019
Externally publishedYes

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