Preliminary Judgments in the EU Beneficial Ownership Cases

Journal
Ottosen, A. Møllin; Andersen, S.
Denmark; European Union
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 4
PriceUSD 45

This article discusses the recent Danish Beneficial Ownership cases before the ECJ and analyses more deeply the ECJ’s interpretation of the term “beneficial ownership” in light of the Interest and Royalties Directive (2003/49/EC), the EU Parent-Subsidiary Directive (2011/96) and the treaty freedoms.