Svig og Misbrug: The Danish Anti-Abuse Cases

• Autores: L.C. van Hulten, J. J. A. M. Korving
• Localización: Intertax, ISSN 0165-2826, Vol. 47, Nº. 8-9, 2019, págs. 793-800
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Svig og misbrug’, Danish for fraud and abuse, is the focus of attention in tax circles. In the Danish cases T Danmark and N Luxembourg 1, the Court of Justice of the European Union recently further concretized the concept of anti-abuse. This is but the most recent of a series of developments in anti-abuse.

    In this article, we try to shed some light on the question of how these judgments relate to other developments relating to the prevention of tax abuse.