‘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.

Intertax: international tax review

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