Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• EC Treaty (Amsterdam), Article 10 : paragraphs 45, 57, 63, 79
• EC Treaty (Amsterdam), Article 43 : paragraphs 45, 57, 63, 77, 79
• EC Treaty (Amsterdam), Article 48 : paragraphs 45, 57, 63, 79
• EC Treaty (Amsterdam), Article 56 : paragraphs 45, 57, 63, 79
• TFEU - Protocol No 3 -A16L3 : paragraph 81
• TFEU : paragraphs 82, 156
• TFEU, Article 49 : paragraphs 1, 154, 157, 168, 173
• TFEU, Article 54 : paragraphs 1, 154, 157, 168, 173
• TFEU, Article 63 : paragraphs 1, 154, 157 - 159, 166, 167, 169, 171, 172, 174, 178, 180
• Directive 77/388 : paragraph 101
• Directive 90/434 : paragraphs 112, 116
• Directive 2003/49 : paragraphs 1, 2, 27, 28, 60, 62, 73, 74, 76, 79, 80, 90, 95, 103, 107, 110, 111, 119 - 121, 129, 130, 146, 151, 177
• Directive 2003/49 -A01 : paragraphs 9, 154
• Directive 2003/49 -A01P1 : paragraphs 10, 45, 57, 63, 79, 82 - 84, 86, 89, 91, 94, 117, 122, 128, 135, 138, 142, 153
• Directive 2003/49 -A01P4 : paragraphs 45, 57, 63, 79, 83, 88, 122
• Directive 2003/49 -A01P5LB : paragraph 152
• Directive 2003/49 -A01P11 : paragraph 140
• Directive 2003/49 -A01P12 : paragraph 140
• Directive 2003/49 -A01P13LB : paragraph 140
• Directive 2003/49 -A02 : paragraph 11
• Directive 2003/49 -A02LA : paragraph 87
• Directive 2003/49 -A03 : paragraphs 12, 45, 57, 63, 79
• Directive 2003/49 -A03LA : paragraph 153
• Directive 2003/49 -A03LAPT1 : paragraph 55
• Directive 2003/49 -A03LAPT3 : paragraphs 55, 128, 147, 150
• Directive 2003/49 -A03LB : paragraph 128
• Directive 2003/49 -A04 : paragraph 132
• Directive 2003/49 -A04P1 : paragraph 14
• Directive 2003/49 -A05 : paragraphs 15, 117, 155, 156, 180
• Directive 2003/49 -A05P1 : paragraphs 43, 45, 57, 63, 79, 83, 104, 112
• Directive 2003/49 -A05P2 : paragraphs 45, 57, 63, 79, 105
• Directive 2003/49 -C1 : paragraph 8
• Directive 2003/49 -C2 : paragraphs 8, 85, 106
• Directive 2003/49 -C3 : paragraphs 8, 85, 106
• Directive 2003/49 -C4 : paragraphs 8, 85, 106
• Directive 2003/49 -C5 : paragraph 8
• Directive 2003/49 -C6 : paragraphs 8, 108
• Directive 2003/49 -N : paragraphs 13, 128, 147, 148
• Court of Justice - Rules of Procedure (2012) : paragraph 81
• Commission - COM Document (Draft Legislation) - 51998PC0067 : paragraph 90
• Court of Justice - Judgment C -250/80 -N16 : paragraph 99
• Court of Justice - Judgment C -229/83 -N27 : paragraph 100
• Court of Justice - Judgment C -148/91 -N13 : paragraph 100
• Court of Justice - Judgment C -8/92 -N21 : paragraph 99
• Court of Justice - Judgment C -206/94 -N24 : paragraph 100
• Court of Justice - Judgment C -212/97 -N24 : paragraphs 96, 100
• Court of Justice - Judgment C -373/97 -N33 : paragraph 100
• Court of Justice - Judgment C -110/99 -N52 : paragraph 124
• Court of Justice - Judgment C -110/99 -N53 : paragraph 124
• Court of Justice - Judgment C -110/99 -N59 : paragraph 99
• Court of Justice - Judgment C -255/02 -N68 : paragraph 96
• Court of Justice - Judgment C -255/02 -N74 : paragraph 100
• Court of Justice - Judgment C -196/04 -N35 : paragraph 96
• Court of Justice - Judgment C -196/04 -N50 : paragraph 109
• Court of Justice - Judgment C -196/04 -N51 : paragraph 109
• Court of Justice - Judgment C -452/04 -N41 : paragraph 158
• Court of Justice - Judgment C -452/04 -N42 : paragraph 158
• Court of Justice - Judgment C -456/04 -N19 : paragraph 100
• Court of Justice - Judgment C -456/04 -N20 : paragraph 100
• Court of Justice - Judgment C -456/04 -N21 : paragraph 100
• Court of Justice - Judgment C -456/04 -N22 : paragraph 100
• Court of Justice - Judgment C -456/04 -N23 : paragraph 100
• Court of Justice - Judgment C -456/04 -N24 : paragraph 100
• Court of Justice - Judgment C -456/04 -N25 : paragraph 100
• Court of Justice - Judgment C -321/05 : paragraphs 112, 114, 117
• Court of Justice - Judgment C -321/05 -N38 : paragraph 97
• Court of Justice - Judgment C -321/05 -N45 : paragraph 115
• Court of Justice - Judgment C -321/05 -N46 : paragraph 116
• Court of Justice - Judgment C -321/05 -N47 : paragraph 116
• Court of Justice - Judgment C -425/06 -N45 : paragraph 107
• Court of Justice - Judgment C -282/07 : paragraphs 163, 164
• Court of Justice - Judgment C -103/09 -N42 : paragraph 104
• Court of Justice - Judgment C -397/09 -N24 : paragraph 85
• Court of Justice - Judgment C -397/09 -N25 : paragraph 86
• Court of Justice - Judgment C -397/09 -N27 : paragraph 87
• Court of Justice - Judgment C -371/10 -N84 : paragraph 109
• Court of Justice - Judgment C -498/10 -N28 : paragraph 159
• Court of Justice - Judgment C -498/10 -N32 : paragraph 159
• Court of Justice - Judgment C -498/10 -N39 : paragraph 160
• Court of Justice - Judgment C -498/10 -N40 : paragraph 160
• Court of Justice - Judgment C -498/10 -N41 : paragraph 160
• Court of Justice - Judgment C -498/10 -N42 : paragraph 160
• Court of Justice - Judgment C -498/10 -N43 : paragraph 160
• Court of Justice - Judgment C -498/10 -N52 : paragraph 160
• Court of Justice - Judgment C -72/11 -N62 : paragraph 100
• Court of Justice - Judgment C -322/11 -N61 : paragraph 109
• Court of Justice - Judgment C -544/11 -N51 : paragraph 141
• Court of Justice - Judgment C -653/11 -N47 : paragraph 125
• Court of Justice - Judgment C -653/11 -N48 : paragraph 125
• Court of Justice - Judgment C -653/11 -N49 : paragraph 125
• Court of Justice - Judgment C -282/12 -N14 : paragraph 158
• Court of Justice - Judgment C -456/12 -N58 : paragraph 124
• Court of Justice - Judgment C -113/13 -N62 : paragraph 100
• Court of Justice - Judgment C -131/13 -N54 : paragraph 117
• Court of Justice - Judgment C -131/13 -N55 : paragraph 118
• Court of Justice - Judgment C -131/13 -N56 : paragraph 118
• Court of Justice - Judgment C -131/13 -N57 : paragraph 119
• Court of Justice - Judgment C -131/13 -N62 : paragraph 102
• Court of Justice - Judgment C -155/13 -N33 : paragraph 125
• Court of Justice - Judgment C -131/14 -N47 : paragraph 125
• Court of Justice - Judgment C -252/14 -N41 : paragraph 165
• Court of Justice - Judgment C -464/14 -N60 : paragraph 109
• Court of Justice - Judgment C -18/15 -N21 : paragraph 160
• Court of Justice - Judgment C -18/15 -N22 : paragraph 160
• Court of Justice - Judgment C -18/15 -N23 : paragraph 175
• Court of Justice - Judgment C -18/15 -N24 : paragraph 175
• Court of Justice - Judgment C -18/15 -N25 : paragraph 175
• Court of Justice - Judgment C -18/15 -N26 : paragraph 175
• Court of Justice - Judgment C -18/15 -N27 : paragraph 175
• Court of Justice - Judgment C -18/15 -N28 : paragraph 175
• Court of Justice - Judgment C -18/15 -N29 : paragraph 175
• Court of Justice - Judgment C -18/15 -N30 : paragraph 175
• Court of Justice - Judgment C -18/15 -N31 : paragraph 175
• Court of Justice - Judgment C -18/15 -N32 : paragraph 175
• Court of Justice - Judgment C -18/15 -N33 : paragraph 175
• Court of Justice - Judgment C -18/15 -N34 : paragraph 175
• Court of Justice - Judgment C -18/15 -N35 : paragraph 175
• Court of Justice - Judgment C -18/15 -N36 : paragraph 175
• Court of Justice - Judgment C -18/15 -N37 : paragraph 175
• Court of Justice - Judgment C -18/15 -N38 : paragraph 175
• Court of Justice - Judgment C -18/15 -N39 : paragraph 175
• Court of Justice - Judgment C -18/15 -N40 : paragraph 175
• Court of Justice - Judgment C -18/15 -N41 : paragraph 175
• Court of Justice - Judgment C -18/15 -N42 : paragraph 175
• Court of Justice - Judgment C -18/15 -N43 : paragraph 175
• Court of Justice - Judgment C -18/15 -N44 : paragraph 175
• Court of Justice - Judgment C -18/15 -N45 : paragraph 175
• Court of Justice - Judgment C -18/15 -N46 : paragraph 175
• Court of Justice - Judgment C -18/15 -N47 : paragraph 175
• Court of Justice - Judgment C -18/15 -N48 : paragraph 175
• Court of Justice - Judgment C -18/15 -N49 : paragraph 175
• Court of Justice - Judgment C -18/15 -N50 : paragraph 175
• Court of Justice - Judgment C -18/15 -N51 : paragraph 175
• Court of Justice - Judgment C -18/15 -N52 : paragraph 175
• Court of Justice - Judgment C -18/15 -N53 : paragraph 175
• Court of Justice - Judgment C -18/15 -N54 : paragraph 175
• Court of Justice - Judgment C -18/15 -N55 : paragraph 175
• Court of Justice - Judgment C -356/15 -N99 : paragraphs 96, 97, 100, 120
• Court of Justice - Judgment C -423/15 -N37 : paragraph 100
• Court of Justice - Judgment C -423/15 -N38 : paragraph 100
• Court of Justice - Judgment C -423/15 -N39 : paragraph 100
• Court of Justice - Judgment C -423/15 -N40 : paragraph 100
• Court of Justice - Judgment C -423/15 -N41 : paragraph 100
• Court of Justice - Judgment C -106/16 -N61 : paragraph 109
• Court of Justice - Judgment C -106/16 -N62 : paragraph 109
• Court of Justice - Judgment C -106/16 -N63 : paragraph 109
• Court of Justice - Judgment C -116/16 : paragraph 81
• Court of Justice - Judgment C -251/16 -N27 : paragraphs 96, 97
• Court of Justice - Judgment C -251/16 -N28 : paragraph 105
• Court of Justice - Judgment C -251/16 -N30 : paragraph 101
• Court of Justice - Judgment C -251/16 -N31 : paragraphs 101, 105
• Court of Justice - Judgment C -251/16 -N33 : paragraph 102
• Court of Justice - Judgment C -251/16 -N53 : paragraph 107
• Court of Justice - Judgment C -359/16 -N48 : paragraph 100
• Court of Justice - Judgment C -575/17 -N28 : paragraph 161
• Court of Justice - Judgment C -575/17 -N29 : paragraph 162
• Court of Justice - Judgment C -575/17 -N30 : paragraph 165
• Court of Justice - Judgment C -575/17 -N51 : paragraph 164
• Court of Justice - Judgment C -575/17 -N52 : paragraph 165

Operative part

• Interprets : Directive 2003/49 -A01P1
• Interprets : Directive 2003/49 -A01P4
• Interprets : Directive 2003/49 -A03LA
• Interprets : Directive 2003/49 -A05
• Interprets : TFEU, Article 63

Opinion

• EC Treaty (Amsterdam), Article 10 : point 32
  
• EC Treaty (Amsterdam), Article 43 : points 5, 32
  
• EC Treaty (Amsterdam), Article 48 : points 5, 32
  
• EC Treaty (Amsterdam), Article 56 : points 5, 32
  
• TFEU, Article 325 -P1 : point 107
  
• TFEU, Article 325 -P2 : point 107
  
• Directive 90/434 -A11P1LA : point 62
  
• Directive 2003/49 : points 1, 5, 15, 35, 37, 48, 62, 75, 91
  
• Directive 2003/49 -A01P1 : points 7, 32, 34, 36, 47, 54, 118
  
• Directive 2003/49 -A01P4 : points 8, 32, 34, 38, 40, 43, 46, 54
  
• Directive 2003/49 -A01P7 : points 9, 43
  
• Directive 2003/49 -A03 : point 32
  
• Directive 2003/49 -A03LAPT3 : point 83
  
• Directive 2003/49 -A04P2 : point 43
  
• Directive 2003/49 -A05 : points 10, 56, 59, 60, 95, 97 - 99, 101 - 103, 107, 110, 111, 118
  
• Directive 2003/49 -A05P1 : point 32
  
• Directive 2003/49 -A05P2 : points 32, 104
  
• Directive 2003/49 -C1 : point 6
  
• Directive 2003/49 -C2 : points 6, 36
  
• Directive 2003/49 -C3 : points 6, 36
  
• Directive 2003/49 -C4 : points 6, 36, 43
  
• Directive 2003/49 -C5 : points 6, 43
  
• Directive 2003/49 -C6 : points 6, 59
  
• Directive 2016/1164 -A06 : points 64, 68, 101, 104
  
• Directive 2016/1164 -A06P2 : points 62, 112
  
• Court of Justice - Judgment C -14/83 -N26 : point 102
  
• Court of Justice - Judgment C -106/89 -N6 : point 102
  
• Court of Justice - Judgment C -106/89 -N8 : point 102
  
• Court of Justice - Judgment C -6/90 -N21 : point 103
  
• Court of Justice - Judgment C -91/92 -N20 : point 102
  
• Court of Justice - Judgment C -91/92 -N25 : point 102
  
• Court of Justice - Judgment C -91/92 -N26 : point 102
  
• Court of Justice - Judgment C -28/95 -N41 : point 57
  
• Court of Justice - Judgment C -336/96 -N31 : point 51
  
• Court of Justice - Judgment C -212/97 -N24 : points 57, 61
  
• Court of Justice - Judgment C -212/97 -N27 : point 70
  
• Court of Justice - Judgment C -373/97 -N33 : point 101
  
• Court of Justice - Judgment C -478/98 -N45 : point 74
  
• Court of Justice - Judgment C -110/99 -N51 : points 101, 115
  
• Court of Justice - Judgment C -167/01 -N96 : point 70
  
• Court of Justice - Judgment C -364/01 -N71 : point 72
  
• Court of Justice - Judgment C -397/01 -N108 : point 103
  
• Court of Justice - Judgment C -397/01 -N113 : point 102
  
• Court of Justice - Judgment C -201/02 -N57 : point 102
  
• Court of Justice - Judgment C -255/02 -N68 : points 57, 61, 101, 115
  
• Court of Justice - Judgment C -255/02 -N69 : points 57, 61
  
• Court of Justice - Judgment C -255/02 -N73 : point 71
  
• Court of Justice - Judgment C -255/02 -N77 : point 57
  
• Court of Justice - Judgment C -334/02 -N27 : point 74
  
• Court of Justice - Judgment C -32/03 -N32 : point 101
  
• Court of Justice - Judgment C -456/03 -N51 : point 99
  
• Court of Justice - Judgment C -513/03 -N48 : point 51
  
• Court of Justice - Judgment C -144/04 -N74 : point 104
  
• Court of Justice - Judgment C -144/04 -N75 : point 104
  
• Court of Justice - Judgment C -144/04 -N76 : point 104
  
• Court of Justice - Judgment C -144/04 -N77 : point 104
  
• Court of Justice - Judgment C -196/04 -N35 : points 57, 61
  
• Court of Justice - Judgment C -196/04 -N36 : points 72, 73
  
• Court of Justice - Judgment C -196/04 -N50 : point 74
  
• Court of Justice - Judgment C -196/04 -N55 : points 63, 109
  
• Court of Justice - Judgment C -212/04 -N108 : point 102
  
• Court of Justice - Judgment C -265/04 -N50 : point 53
  
• Court of Justice - Judgment C -265/04 -N56 : point 53
  
• Court of Justice - Judgment C -428/04 -N99 : point 99
  
• Court of Justice - Judgment C -456/04 -N20 : points 57, 61
  
• Court of Justice - Judgment C -470/04 -N45 : point 51
  
• Court of Justice - Judgment C -524/04 -N49 : point 51
  
• Court of Justice - Judgment C -524/04 -N73 : point 74
  
• Court of Justice - Judgment C -524/04 -N74 : points 63, 109
  
• Court of Justice - Judgment C -524/04 -N92 : point 93
  
• Court of Justice - Opinion C -321/05 -N57 : points 57, 61
  
• Court of Justice - Opinion C -321/05 -N60 : point 57
  
• Court of Justice - Opinion C -321/05 -N62 : point 99
  
• Court of Justice - Opinion C -321/05 -N65 : points 102, 103
  
• Court of Justice - Opinion C -321/05 -N66 : point 103
  
• Court of Justice - Opinion C -321/05 -N67 : point 104
  
• Court of Justice - Judgment C -321/05 -N38 : points 61, 104
  
• Court of Justice - Judgment C -321/05 -N42 : points 103, 104, 107
  
• Court of Justice - Judgment C -321/05 -N44 : point 99
  
• Court of Justice - Judgment C -321/05 -N45 : point 102
  
• Court of Justice - Judgment C -284/06 -N52 : point 85
  
• Court of Justice - Judgment C -414/06 -N22 : point 51
  
• Court of Justice - Judgment C -425/06 -N45 : points 63, 93
  
• Court of Justice - Judgment C -425/06 -N47 : point 71
  
• Court of Justice - Judgment C -425/06 -N56 : point 57
  
• Court of Justice - Judgment C -425/06 -N58 : point 94
  
• Court of Justice - Opinion C -73/07 -N103 : point 104
  
• Court of Justice - Judgment C -162/07 -N28 : point 63
  
• Court of Justice - Judgment C -282/07 -N41 : point 116
  
• Court of Justice - Judgment C -303/07 -N64 : points 63, 109
  
• Court of Justice - Judgment C -338/08 -N26 : point 85
  
• Court of Justice - Judgment C -338/08 -N34 : point 85
  
• Court of Justice - Judgment C -103/09 -N27 : point 71
  
• Court of Justice - Judgment C -277/09 -N53 : points 71, 73
  
• Court of Justice - Judgment C -397/09 -N27 : point 37
  
• Court of Justice - Judgment C -397/09 -N28 : point 36
  
• Court of Justice - Judgment C -126/10 -N35 : point 63
  
• Court of Justice - Judgment C -126/10 -N36 : point 63
  
• Court of Justice - Judgment C -498/10 -N26 : point 116
  
• Court of Justice - Judgment C -498/10 -N42 : point 116
  
• Court of Justice - Judgment C -504/10 -N51 : point 63
  
• Court of Justice - Judgment C -617/10 -N26 : point 107
  
• Court of Justice - Judgment C -326/11 -N35 : point 63
  
• Court of Justice - Judgment C -653/11 -N46 : point 63
  
• Court of Justice - Judgment C -653/11 -N49 : point 57
  
• Court of Justice - Judgment C -131/13 : point 105
  
• Court of Justice - Judgment C -10/14 -N90 : point 116
  
• Court of Justice - Judgment C -105/14 -N36 : point 107
  
• Court of Justice - Judgment C -419/14 -N34 : point 57
  
• Court of Justice - Judgment C -419/14 -N35 : point 63
  
• Court of Justice - Judgment C -419/14 -N36 : points 63, 93
  
• Court of Justice - Judgment C -419/14 -N39 : point 73
  
• Court of Justice - Judgment C -419/14 -N40 : point 73
  
• Court of Justice - Judgment C -419/14 -N42 : points 71, 73
  
• Court of Justice - Judgment C -419/14 -N52 : point 94
  
• Court of Justice - Judgment C -326/15 -N41 : point 103
  
• Court of Justice - Judgment C -682/15 -N67 : point 51
  
• Court of Justice - Judgment C -106/16 -N40 : point 70
  
• Court of Justice - Judgment C -251/16 : point 105
  
• Court of Justice - Judgment C -251/16 -N27 : points 61, 101, 115
  
• Court of Justice - Judgment C -251/16 -N28 : point 107
  
• Court of Justice - Judgment C -251/16 -N31 : point 107
  
• Court of Justice - Judgment C -251/16 -N38 : point 107
  
• Court of Justice - Judgment C -251/16 -N47 : point 94
  
• Court of Justice - Judgment C -251/16 -N49 : point 103
  
• Court of Justice - Judgment C -251/16 -N53 : points 63, 93
  
• Court of Justice - Judgment C -251/16 -N59 : point 57
  
• Court of Justice - Judgment C -251/16 -N60 : point 64
  
• Court of Justice - Judgment C -504/16 -N60 : point 63
  
• Court of Justice - Judgment C -504/16 -N66 : point 75
  
• Court of Justice - Judgment C -504/16 -N73 : point 66
  

Dates

Date of the lodging of the application initiating proceedings

• 25/02/2016

Date of the Opinion

• 01/03/2018

Date of the hearing

Information not available

Date of delivery

26/02/2019

References

Publication in the Official Journal

Judgment: OJ C 139 from 15.04.2019, p.5

Application: OJ C 270 from 25.07.2016, p.17

Name of the parties

N Luxembourg 1

Notes on Academic Writings

1. De Boynes, Nicolas: La CJUE donne son éclairage sur la notion d'abus de droit, Revue de droit fiscal 2019 N°21 p.32-48 (FR)
2. Lampert, Steffen: Zur Vereinbarkeit der Quellenbesteuerung von Zinsen und Dividenden mit dem Unionsrecht in den „Dänemark“-Urteilen des EuGH (Rs. C-115/16 bis C-119/16 und C-299/16), Internationale Steuer-Rundschau : ISR 2019 p.260-267 (DE)
3. Brosens, L.: Is fiscale optimalisatie via holding- en financieringsstructuren nog mogelijk na de Denmark-arresten?, S.E.W. : Tijdschrift voor Europees en economisch recht 2019 p.395-403 (NL)
4. von Bahr, Stig: Klargörande avgörande från EU-domstolen om rättsmissbruk, SkatteNytt 2019 nº 11 p.771-783 (SV)
5. Monika, Lewandowska ; Adrian, Stępień: Trybunał Sprawiedliwości o nadużyciu zwolnienia z podatku u źródła: zaskakujące rozczarowanie czy przewidywalny kierunek interpretacji? Polskie regulacje niezgodne z prawem UE?, Przegląd Podatkowy 2019 Vol. 8 p.12-20 (PL)
6. Douma, S.C.W.: Beslissingen in belastingzaken 2020 nº 149-152 (NL)
7. Vanistendael, Frans: Tax abuse in Europe: the CJEU’s N Luxembourg 1 and T Danmark Judgments, Tax Notes International 2020 Vol. 97 nº 6 p. 629-634 (EN)
8. Englisch, Joachim: The Danish tax avoidance cases: New milestones in the Court’s anti-abuse doctrine, Common Market Law Review 2020, n° 2, p. 503-538 (EN)
9. De Pietro, Carla: Beneficial Ownership, Tax Abuse and Legal Pluralism: An Analysis in Light of the CJEU’s Judgment Concerning the Danish Cases on Interest, Intertax 2020, Vol. 12, p. 1075-1086 (EN)
10. Sánchez De Castro Martín-Luengo, Enrique: The ECJ’s Danish Cases and the Spanish Withholding Tax Exemption in Respect of Interest Payments to EU Lenders: Some Reflections and Practical Implications, European Taxation 2020 nº 1 p. 8-16 (EN)
11. Maitrot de la Motte, Alexandre: XI. Fiscalité - Cour de justice, gde ch., 26 février 2019, N Luxembourg 1 et autres c/ Skatteministeriet, aff. jtes C-115/16, C-118/16, C-119/16 et C-299/16, ECLI:EU:C:2019:134, Jurisprudence de la CJUE 2019. Décisions et commentaires (Ed. Bruylant - Bruxelles) 2020, p. 638-642 (FR)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Østre Landsret - Denmark

Subject-matter

• Approximation of laws
  
• Taxation
  
• Free movement of capital
  
• Freedom of establishment
  

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

• Reference for a preliminary ruling
  

Formation of the Court

grande chambre (Cour)

Judge-Rapporteur

Rosas

Advocate General

Kokott

Language(s) of the Case

• Danish
  

Language(s) of the Opinion

• German