Svig og Misbrug: The Danish Anti-Abuse Cases

L.C. van Hulten*, J.J.A.M. Korving

*Corresponding author for this work

Research output: Contribution to journalArticleAcademic

5 Citations (Web of Science)

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.

Original languageEnglish
Pages (from-to)793-800
Number of pages8
JournalIntertax
Volume47
Issue number8-9
Publication statusPublished - 2019

Keywords

  • law
  • rule
  • tax avoidance
  • LAW
  • RULE
  • TAX AVOIDANCE

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