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 ...
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Joined Cases C-116/16 and C-117/16: Judgment of the Court (Grand Chamber) of 26 February 2019 (requests for a preliminary ruling from the Østre Landsret ...
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the Danish Ministry of Taxation (Joined Cases C-116/16 and C-117/16 – 'the dividend cases') and in N Luxembourg 1, X Denmark A/S, C Denmark I and Z Denmark ApS ...
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26 thg 2, 2019 · The two joined cases T Danmark (C-116/16) and Y Denmark (C-117/16) both concern dividend distributions made by a Danish resident company to ...
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14 thg 5, 2021 · The TDC case – Case C-116/16 T Danmark. The TDC case concerned a binding ruling from the Danish tax authorities from June 2011 according to ...
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26 thg 2, 2019 · The cases of T Danmark (C-116/16) and Y Denmark Aps (C-117/16) adresses questions related to interpretation of the ...
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3 thg 5, 2021 · ... to the notions of "beneficial ownership" and "abuse of rights" (Cases C-116/16; C-117/16; C-115/16, C-118/16, C-119/16; and C-299/16).
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The cases of T Danmark (C-116/16) and Y Denmark Aps (C-117/16) adresses questions related to interpretation of the EU-Parent-Subsidary-Directive. The.
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26 thg 2, 2020 · ... C-115/16, C-118/16, C-119/16 and C-299/16, N Luxembourg 1 et al., on the Interest and Royalties Directive (IRD) and Cases C-116/16 and ...
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... (Case C-115/16 N Luxembourg 1, Case C-118/16 X Denmark, Case C-119/16 C Danmark 1 and Case C-299/16 Z Denmark) or dividends (Case C-116/16 T Danmark and ...
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6 thg 3, 2019 · ... C-116/16 and C-117/16) and interest (joined cases C-115/16, C-118/16, C-119/16 and C-299/16) and the concept of beneficial ownership in ...
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15 thg 5, 2019 · (See our alert regarding the dividend withholding tax exemption cases C-116/16 and C-117/16 here). Facts. In case C-115/16, five investment ...
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27 thg 6, 2019 · The CJEU also issued another judgment in relation to the Parent-Subsidiary Directive in the joined cases of T Danmark (C-116/16) and Y ...
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13 thg 3, 2019 · 89 of C-116/16). So far so good. It certainly means that taxpayers cannot rely on the direct effect of tax directives abusively even in the ...
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