2019
Svig og misbrug: the Danish anti-abuse cases
Publication
Publication
Intertax: international tax review , Volume 2019 - Issue 8/9 p. 793- 800
‘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.
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hdl.handle.net/1765/124334 | |
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 |