First Danish Decisions on Beneficial Ownership following the ECJ Decisions in the “Danish Cases”

Type

Journal

Author

Tolstrup, B.; Bjørnholm, N.

Country

Denmark

Published Date

September 30, 2021

Issue

European Taxation 2021 (Volume 61), No. 10

DOI

https://doi.org/10.59403/2yysvst

Document

Go to Tax Research Platform

This note describes the Danish High Court’s decisions in the first beneficial ownership case decided since the ECJ decisions in Skatteministeriet v. T Danmark (Case C-116/16) and Skatteministeriet v. Y Denmark (Case C-117/16).

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First Danish Decisions on Beneficial Ownership following the ECJ Decisions in the “Danish Cases”