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”

Type Journal Article

Author CFE ECJ Task Force

Country Confédération Fiscale Européenne

Published 17 September 2019

Issue European Taxation 2019 (Volume 59), No. 10

EUR 40 |
USD 45
(VAT excl.)

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.

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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”