Opinion – Approximation of Laws – Reference for a preliminary ruling – Council Directive 2003/49 / EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (known as the Interest and Royalties Directive) – Concept of beneficial ownership – Proprietary trading for for-hire – Impact of comments of the OECD model convention on the interpretation of a European Union directive – Misuse of tax adjustment possibilities – Criteria relating to the existence of an abuse to avoid tax at source – Abuse to exploit the absence of systems for the exchange of information between States – Application of Directive 2003/46 / EC to payments to an SCA ,Luxembourg SICAR – Direct application of a non-transposed Directive provision – Interpretation in accordance with EU law of national principles for the prevention of abuse
Judges:
Kokott AG
Citations:
C-118/16, [2018] EUECJ C-118/16 – O
Links:
Jurisdiction:
European
European
Updated: 06 April 2022; Ref: scu.606034