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

Institute of Corporate Finance Law, Tax Law, and Fiscal Policy

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	487 bis 502
Number of pages	16
Journal	European Taxation
Publication status	Published - 2019

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 10 Reduced Inequalities
SDG 17 Partnerships for the Goals

Fields of science

502038 Taxation
505 Law
505003 European law
505004 Financial law
505022 Tax law
505026 Constitutional law
505029 International law
502010 Public finance

Cite this

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 ; pp. 487 bis 502.

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title = "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",

author = "Georg Kofler",

year = "2019",

language = "English",

pages = "487 bis 502",

journal = "European Taxation",

issn = "2352-9199",

}

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, p. 487 bis 502.

Research output: Contribution to journal › Article › peer-review

TY - JOUR

T1 - 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

AU - Kofler, Georg

PY - 2019

Y1 - 2019

M3 - Article

SN - 2352-9199

SP - 487 bis 502

JO - European Taxation

JF - European Taxation

ER -