‘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.

Additional Metadata
Persistent URL hdl.handle.net/1765/124334
Journal Intertax: international tax review
Citation
van Hulten, L.C, & Korving, J.J.A.M. (2019). Svig og misbrug: the Danish anti-abuse cases. Intertax: international tax review, 2019(8/9), 793–800. Retrieved from http://hdl.handle.net/1765/124334