Final Danish Decision on Beneficial Ownership with Respect to Dividends Following the ECJ Decision in the “Danish Cases”

Journal
Denmark
European Taxation 2023 (Volume 63), No. 5
This note describes the Danish Supreme Court’s final decision in the beneficial ownership cases with respect to dividends in response to the ECJ’s 2019 decisions in Skatteministeriet v. T Danmark (Case C-116/16) and Skatteministeriet v. Y Denmark (Case C-117/16).