Abuse of Law under EU Directives

Journal
Mulder, F.; Cattel, Y.C.
European Union
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 6
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In this article, the authors discuss the so-called “Danish cases”, T Danmark (Case C-116/16) and Y Denmark (Case C-117/16), in which the Danish tax authorities denied the benefits of the Parent-Subsidiary Directive under the EU abuse-of-law concept.