Abuse of rights, Beneficial ownership, Denmark, ECJ, Intertax, Principal purpose test, Switzerland

(Tax Policy Center, University of Lausanne; Danon, Lausanne)/ /Leave a comment

Analysis of the ECJ judgments, reading by national courts, and impact on tax treaty practice Authors: Robert Danon,[1] Daniel Gutmann,[2] Margriet Lukkien,[3] Guglielmo Maisto,[4] Adolfo Martín Jiménez,[5] Benjamin Malek[6]   (Forthcoming: Intertax, vol. 49, 2021, issue 6/7) Since they were delivered in 2019, the judgments of the ECJ in the Danish cases have been widely…

Abuse of law, Beneficial ownership, Dividends, EU law, EU/EEA, Switzerland, Withholding Taxes

(Tax Policy Center, University of Lausanne; Danon, Lausanne) and (Tax Policy Center, University of Lausanne)/ /Leave a comment

Recently, national courts of several EU member States (notably France[1], Italy[2], the Netherlands[3] and Spain[4]) referred to the landmark judgments of the Court of Justice of the European Union (“CJEU”) in the so-called “Danish cases”.[5] On 20 April 2020, the Swiss Supreme Court gave its own interpretation of these judgments[6] in an outbound dividend case…