C-116/16 - CURIA - List Of Results
Judgment of the Court (Grand Chamber) of 26 February 2019
Skatteministeriet v T Danmark and Y Denmark Aps
Requests for a preliminary ruling from the Østre Landsret
Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Exemption of the profits distributed by companies of a Member State to companies of other Member States — Beneficial owner of the distributed profits — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State dividends all or almost all of which are then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the profits at source
Joined Cases C-116/16 and C-117/16
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts| Curia | EUR-Lex | Autres Liens |
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| Opinion ECLI:EU:C:2018:144 |  Available in :
|   Available in :
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| Judgment ECLI:EU:C:2019:135 | Available in :
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