Volume 47 (2019) / Issue 8/9

L. C. van Hulten, J. J. A. M. Korving, 'Case law note: Svig og Misbrug: The Danish Anti-Abuse Cases' (2019) 47 Intertax, Issue 8/9, pp. 793–800

Abstract

‘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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ISSN: 0165-2826
ID: TAXI2019079