Z Denmark v Skatteministeriet: ECJ 1 Mar 2018

Opinion – 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 owner – Proprietary trading – 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 information exchange systems between States – Direct application of a non-transposed directive provision – Interpretation in accordance with EU law of principlesnational prevention of abuse


Kokott AG


[2018] EUECJ C-299/16 – O, ECLI: EU: C: 2018: 148





Taxes Management

Updated: 06 April 2022; Ref: scu.606036