The complex situation of intermediary holding companies in the EU after the CJEU landmark decisions on the “Danish cases”

Authors

  • João Sérgio Ribeiro University of Minho
  • José Calderón University of La Coruña

DOI:

https://doi.org/10.21814/unio.6.1.2706

Keywords:

parent-subsidiary and interest and royalties Directives – Danish cases – beneficial owner rule

Abstract

In this article, we analyse the main implications for European intermediary holding companies in light of the Court of Justice of the EU landmark decisions on the Danish cases. Herein, the Court established a simultaneously relevant and complex doctrine on the interpretation of anti-abuse rules and principles, derived from Directives 2003/123/ EC “Parent-Subsidiary” and 2003/49/CE, “Interest and Royalties”. By carefully studying the Court’s decisions one has to acknowledge that the doctrine set forward by the CJEU in the Danish cases impacts significantly on the general concept of abusive tax practice and will also produce consequences on the use of “intermediary holding companies” located in EU Member States, in regard to the tax exemption entitlements provided by European Directives.

Downloads

Download data is not yet available.

Downloads

Published

2020-07-05

How to Cite

Ribeiro, J. S., & Calderón, J. (2020). The complex situation of intermediary holding companies in the EU after the CJEU landmark decisions on the “Danish cases”. UNIO – EU Law Journal, 6(1), 68-78. https://doi.org/10.21814/unio.6.1.2706

Issue

Section

Article