Opinion Statement ECJ-TF 2/2019 on the CJEU decisions of 26 February 2019 in Cases C-115/16, C-118/16, C-119/16 and C-299/16, N Luxembourg I et al, and Cases C-116/16 and C-117/17, T Danmark et al, concerning the “beneficial ownership” requirement and the anti-abuse principle in the company tax directives

Georg Kofler

Opinion Statement ECJ-TF 2/2019 on the CJEU decisions of 26 February 2019 in Cases C-115/16, C-118/16, C-119/16 and C-299/16, N Luxembourg I et al, and Cases C-116/16 and C-117/17, T Danmark et al, concerning the “beneficial ownership” requirement and the anti-abuse principle in the company tax directives

Georg Kofler

Institut für Finanzrecht, Steuerrecht und Steuerpolitik

Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

Originalsprache	Englisch
Seiten (von - bis)	487 bis 502
Seitenumfang	16
Fachzeitschrift	European Taxation
Publikationsstatus	Veröffentlicht - 2019

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Dieser Output leistet einen Beitrag zu folgendem(n) Ziel(en) für nachhaltige Entwicklung

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SDG 17 Partnerschaften für die Ziele

Wissenschaftszweige

502038 Steuerlehre
505 Rechtswissenschaften
505003 Europarecht
505004 Finanzrecht
505022 Steuerrecht
505026 Verfassungsrecht
505029 Völkerrecht
502010 Finanzwissenschaft

Dieses zitieren

Kofler, Georg. / Opinion Statement ECJ-TF 2/2019 on the CJEU decisions of 26 February 2019 in Cases C-115/16, C-118/16, C-119/16 and C-299/16, N Luxembourg I et al, and Cases C-116/16 and C-117/17, T Danmark et al, concerning the “beneficial ownership” requirement and the anti-abuse principle in the company tax directives. in: European Taxation. 2019 ; S. 487 bis 502.

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Opinion Statement ECJ-TF 2/2019 on the CJEU decisions of 26 February 2019 in Cases C-115/16, C-118/16, C-119/16 and C-299/16, N Luxembourg I et al, and Cases C-116/16 and C-117/17, T Danmark et al, concerning the “beneficial ownership” requirement and the anti-abuse principle in the company tax directives. / Kofler, Georg.
in: European Taxation, 2019, S. 487 bis 502.

Publikation: Beitrag in Fachzeitschrift › Artikel › Begutachtung

TY - JOUR

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AU - Kofler, Georg

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Y1 - 2019

M3 - Article

SN - 2352-9199

SP - 487 bis 502

JO - European Taxation

JF - European Taxation

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