Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the “Beneficial Ownership”

Journal

Author

CFE ECJ Task Force

Country

Confédération Fiscale Européenne

Published Date

September 17, 2019

Issue

European Taxation 2019 (Volume 59), No. 10

DOI

https://doi.org/10.59403/3ggxtef

Document

Go to Tax Research Platform

This CFE Opinion Statement, submitted to the European Institutions in June 2019, comments on the “Danish beneficial ownership cases” (N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), in respect of which the Grand Chamber of the Court of Justice of the ECJ delivered its decisions on 26 February 2019.

Quicklinks

Sign In

Single Sign On

Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the “Beneficial Ownership”