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Document 62016CN0116
Case C-116/16
Court of Justice
Status: In progress
Court of Justice
Status: In progress
/
DECISION
PROCEEDINGS
- Title
- Opinion of Advocate General Kokott delivered on 1 March 2018. Skatteministeriet v T Danmark and Y Denmark Aps. Requests for a preliminary ruling from the Østre Landsret. Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable in the case of parent companies and subsidiaries of different Member States — Directive 90/435/EEC — Exemption of the profits distributed by companies of a Member State to companies of other Member States — Beneficial owner of the distributed profits — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State dividends all or almost all of which are then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the profits at source. Joined Cases C-116/16 and C-117/16.
- ECLI identifier
- ECLI:EU:C:2018:144
- Advocate General
- Kokott
01/03/2018
CASE BROUGHT
- Title
- Case C-116/16: Request for a preliminary ruling from the Østre Landsret (Denmark) lodged on 25 February 2016 — Skatteministeriet v T Danmark
25/07/2016