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.
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.