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

ECJ Task Force

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

ECJ Task Force

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	487-502
Number of pages	16
Journal	European Taxation
Volume	59
Issue number	10
Publication status	Published - 17 Sept 2019
Externally published	Yes

Cite this

ECJ Task Force (2019). 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. European Taxation, 59(10), 487-502.

ECJ Task Force. / 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. In: European Taxation. 2019 ; Vol. 59, No. 10. pp. 487-502.

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year = "2019",

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ECJ Task Force 2019, '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', European Taxation, vol. 59, no. 10, pp. 487-502.

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. / ECJ Task Force.
In: European Taxation, Vol. 59, No. 10, 17.09.2019, p. 487-502.

Research output: Contribution to journal › Article › peer-review

TY - JOUR

T1 - 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

AU - ECJ Task Force

AU - Nogueira, João Félix Pinto

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M3 - Article

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VL - 59

SP - 487

EP - 502

JO - European Taxation

JF - European Taxation

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ECJ Task Force. 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. European Taxation. 2019 Sept 17;59(10):487-502.