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Judgment of the Court (Grand Chamber) of 26 February 2019

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

For joined cases, a document which relates to a single case is, as a general rule, posted only under that case, whereas a document which relates to several cases is posted only under the first case concerned.

Documents in the Case

Document

Date

Name of the parties

Subject-matter

Curia

EUR-Lex

Autres Liens

Judgment (OJ)

29/03/2019

T Danmark

Approximation of laws

Judgment
ECLI:EU:C:2019:135

26/02/2019

T Danmark

Approximation of laws

Abstract
ECLI:EU:C:2019:135

26/02/2019

T Danmark

Approximation of laws

Application (OJ)

08/07/2016

T Danmark

Approximation of laws

Opinion
ECLI:EU:C:2018:144

01/03/2018

T Danmark

Approximation of laws

Legal analysis of the decision or of the case

Reports of Cases

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

Subject-matter

Information not available

Systematic classification scheme

1 The legal order of the European Union
  1.01 Sources of EU law
    1.01.02 General principles of law
      1.01.02.00 General

4 Internal policy of the European Union
4.11 Approximation of laws
4.11.13 Common corporate tax regime

1 The legal order of the European Union
  1.01 Sources of EU law
    1.01.02 General principles of law
      1.01.02.00 General

4 Internal policy of the European Union
4.11 Approximation of laws
4.11.13 Common corporate tax regime

4 Internal policy of the European Union
  4.04 Free movement of persons and services
    4.04.02 Freedom of establishment
      4.04.02.00 General

4 Internal policy of the European Union
4.05 Free movement of capital and freedom of payments

4 Internal policy of the European Union
4.11 Approximation of laws
4.11.13 Common corporate tax regime

Citations of case-law or legislation

References in grounds of judgment

EC Treaty (Amsterdam), Article 10 : paragraph 64
EC Treaty (Amsterdam), Article 43 : paragraph 64
EC Treaty (Amsterdam), Article 48 : paragraph 64
EC Treaty (Amsterdam), Article 56 : paragraph 64
TFEU - Protocol No 3 -A16 : paragraph 66
TFEU : paragraphs 25, 67
TFEU, Article 49 : paragraphs 1, 48, 121
TFEU, Article 54 : paragraphs 1, 48, 121
TFEU, Article 63 : paragraphs 1, 48, 121
TEU, Article 4 -P3 : paragraph 48
Directive 77/388 : paragraph 75
Directive 90/434 : paragraphs 84, 88
Directive 90/435 : paragraphs 1, 2, 34, 35, 58, 59, 61, 64, 65, 69, 79, 80, 82, 83, 91 - 93, 102, 103, 115
Directive 90/435 -A01 : paragraph 9
Directive 90/435 -A01P2 : paragraphs 47, 48, 64, 68, 77, 84, 89, 122, 123
Directive 90/435 -A02 : paragraph 10
Directive 90/435 -A02LC : paragraph 101
Directive 90/435 -A03 : paragraphs 11, 101
Directive 90/435 -A04P1 : paragraph 12
Directive 90/435 -A05 : paragraphs 13, 67, 89, 95, 101, 108, 111, 113, 116, 117
Directive 90/435 -A05P1 : paragraph 121
Directive 90/435 -C1 : paragraphs 8, 78
Directive 90/435 -C3 : paragraphs 8, 78, 112
Directive 2003/49 -A01P1 : paragraphs 48, 64, 68
Directive 2003/49 -A01P4 : paragraphs 48, 64
Court of Justice - Rules of Procedure (2012) -A77 : paragraph 66
Court of Justice - Judgment C -250/80 -N16 : paragraph 73
Court of Justice - Judgment C -229/83 -N27 : paragraph 74
Court of Justice - Judgment C -148/91 -N13 : paragraph 74
Court of Justice - Judgment C -8/92 -N21 : paragraph 73
Court of Justice - Judgment C -206/94 -N24 : paragraph 74
Court of Justice - Judgment C -212/97 -N24 : paragraphs 70, 74
Court of Justice - Judgment C -373/97 -N33 : paragraph 74
Court of Justice - Judgment C -110/99 -N52 : paragraph 97
Court of Justice - Judgment C -110/99 -N53 : paragraph 97
Court of Justice - Judgment C -110/99 -N59 : paragraph 73
Court of Justice - Judgment C -255/02 -N68 : paragraph 70
Court of Justice - Judgment C -255/02 -N74 : paragraph 74
Court of Justice - Judgment C -196/04 -N35 : paragraph 70
Court of Justice - Judgment C -196/04 -N50 : paragraph 81
Court of Justice - Judgment C -196/04 -N51 : paragraph 81
Court of Justice - Judgment C -456/04 -N19 : paragraph 74
Court of Justice - Judgment C -456/04 -N20 : paragraph 74
Court of Justice - Judgment C -456/04 -N21 : paragraph 74
Court of Justice - Judgment C -456/04 -N22 : paragraph 74
Court of Justice - Judgment C -456/04 -N23 : paragraph 74
Court of Justice - Judgment C -456/04 -N24 : paragraph 74
Court of Justice - Judgment C -456/04 -N25 : paragraph 74
Court of Justice - Judgment C -321/05 : paragraphs 84, 86, 89
Court of Justice - Judgment C -321/05 -N38 : paragraph 71
Court of Justice - Judgment C -321/05 -N45 : paragraph 87
Court of Justice - Judgment C -321/05 -N46 : paragraph 88
Court of Justice - Judgment C -321/05 -N47 : paragraph 88
Court of Justice - Judgment C -425/06 -N45 : paragraph 79
Court of Justice - Order C -439/07 -N62 : paragraph 112
Court of Justice - Judgment C -103/09 -N42 : paragraph 77
Court of Justice - Judgment C -371/10 -N84 : paragraph 81
Court of Justice - Judgment C -72/11 -N62 : paragraph 74
Court of Justice - Judgment C -322/11 -N61 : paragraph 81
Court of Justice - Judgment C -544/11 -N51 : paragraph 116
Court of Justice - Judgment C -653/11 -N47 : paragraph 98
Court of Justice - Judgment C -653/11 -N48 : paragraph 98
Court of Justice - Judgment C -653/11 -N49 : paragraph 98
Court of Justice - Judgment C -456/12 -N58 : paragraph 97
Court of Justice - Judgment C -113/13 -N62 : paragraph 74
Court of Justice - Judgment C -131/13 -N54 : paragraph 89
Court of Justice - Judgment C -131/13 -N55 : paragraph 90
Court of Justice - Judgment C -131/13 -N56 : paragraph 90
Court of Justice - Judgment C -131/13 -N57 : paragraph 91
Court of Justice - Judgment C -131/13 -N62 : paragraph 76
Court of Justice - Judgment C -155/13 -N33 : paragraph 98
Court of Justice - Judgment C -131/14 -N47 : paragraph 98
Court of Justice - Judgment C -464/14 -N60 : paragraph 81
Court of Justice - Judgment C -356/15 -N99 : paragraphs 70, 71, 74, 92
Court of Justice - Judgment C -423/15 -N37 : paragraph 74
Court of Justice - Judgment C -423/15 -N38 : paragraph 74
Court of Justice - Judgment C -423/15 -N39 : paragraph 74
Court of Justice - Judgment C -423/15 -N40 : paragraph 74
Court of Justice - Judgment C -423/15 -N41 : paragraph 74
Court of Justice - Judgment C -448/15 -N25 : paragraph 112
Court of Justice - Judgment C -448/15 -N39 : paragraph 113
Court of Justice - Judgment C -106/16 -N61 : paragraph 81
Court of Justice - Judgment C -106/16 -N62 : paragraph 81
Court of Justice - Judgment C -106/16 -N63 : paragraph 81
Court of Justice - Judgment C -115/16 : paragraph 66
Court of Justice - Judgment C -251/16 -N27 : paragraphs 70, 71
Court of Justice - Judgment C -251/16 -N30 : paragraph 75
Court of Justice - Judgment C -251/16 -N31 : paragraph 75
Court of Justice - Judgment C -251/16 -N33 : paragraph 76
Court of Justice - Judgment C -251/16 -N53 : paragraph 79
Court of Justice - Judgment C -359/16 -N48 : paragraph 74

Operative part

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

Opinion

TFEU, Article 49 : points 6, 29
TFEU, Article 54 : points 6, 29
TFEU, Article 63 : points 6, 29
TFEU, Article 325 -P1 : point 103
TFEU, Article 325 -P2 : point 103
TEU, Article 4 -P3 : point 29
Directive 90/434 -A11P1LA : point 50
Directive 90/435 : points 1, 3, 5, 6, 16, 22, 36, 45, 65, 78, 80, 85 - 87, 115
Directive 90/435 -A01 : point 8
Directive 90/435 -A01P1 : point 7
Directive 90/435 -A01P2 : points 29, 31 - 33, 47 - 49, 91, 93 - 95, 97 - 100, 103, 106, 107, 115
Directive 90/435 -A02 : points 9, 46, 70
Directive 90/435 -A03 : point 9
Directive 90/435 -A04 : points 9, 38, 39, 56
Directive 90/435 -A04P1 : point 37
Directive 90/435 -A05 : points 31, 56, 110
Directive 90/435 -A05P1 : points 10, 35, 40 - 42, 93
Directive 90/435 -C7 : point 37
Directive 90/435 -C9 : point 37
Directive 2003/49 : point 45
Directive 2003/49 -A01P1 : point 29
Directive 2009/133 -A15 : point 49
Directive 2016/1164 -A06 : points 52, 59, 97, 100
Directive 2016/1164 -A06P2 : points 50, 108
Court of Justice - Judgment C -14/83 -N26 : point 98
Court of Justice - Judgment C -106/89 -N6 : point 98
Court of Justice - Judgment C -106/89 -N8 : point 98
Court of Justice - Judgment C -6/90 -N21 : point 99
Court of Justice - Judgment C -91/92 -N20 : point 98
Court of Justice - Judgment C -91/92 -N25 : point 98
Court of Justice - Judgment C -91/92 -N26 : point 98
Court of Justice - Judgment C -283/94 -N22 : point 40
Court of Justice - Judgment C -283/94 -N27 : point 49
Court of Justice - Judgment C -283/94 -N31 : point 59
Court of Justice - Judgment C -28/95 -N38 : point 49
Court of Justice - Judgment C -28/95 -N39 : point 49
Court of Justice - Judgment C -28/95 -N41 : points 53, 58
Court of Justice - Judgment C -28/95 -N44 : point 58
Court of Justice - Judgment C -28/95 -N47 : point 59
Court of Justice - Judgment C -336/96 -N31 : point 82
Court of Justice - Judgment C -212/97 -N24 : points 48, 53
Court of Justice - Judgment C -212/97 -N25 : point 58
Court of Justice - Judgment C -212/97 -N27 : point 61
Court of Justice - Judgment C -373/97 -N33 : point 97
Court of Justice - Judgment C -110/99 -N51 : points 97, 111
Court of Justice - Judgment C -436/00 -N42 : point 58
Court of Justice - Judgment C -58/01 -N83 : point 40
Court of Justice - Judgment C -167/01 -N96 : point 61
Court of Justice - Judgment C -364/01 -N71 : point 63
Court of Justice - Judgment C -397/01 -N108 : point 99
Court of Justice - Judgment C -397/01 -N113 : point 98
Court of Justice - Judgment C -201/02 -N57 : point 98
Court of Justice - Judgment C -255/02 -N68 : points 48, 53, 97, 111
Court of Justice - Judgment C -255/02 -N69 : points 48, 53
Court of Justice - Judgment C -255/02 -N73 : point 62
Court of Justice - Judgment C -255/02 -N77 : point 53
Court of Justice - Judgment C -334/02 -N27 : point 58
Court of Justice - Judgment C -32/03 -N32 : point 97
Court of Justice - Judgment C -456/03 -N51 : point 95
Court of Justice - Judgment C -513/03 -N48 : point 82
Court of Justice - Judgment C -144/04 -N74 : point 100
Court of Justice - Judgment C -144/04 -N75 : point 100
Court of Justice - Judgment C -144/04 -N76 : point 100
Court of Justice - Judgment C -144/04 -N77 : point 100
Court of Justice - Judgment C -196/04 -N35 : points 48, 53
Court of Justice - Judgment C -196/04 -N36 : points 63, 64
Court of Justice - Judgment C -196/04 -N55 : points 51, 105
Court of Justice - Judgment C -212/04 -N108 : point 98
Court of Justice - Judgment C -265/04 -N50 : point 84
Court of Justice - Judgment C -265/04 -N56 : point 84
Court of Justice - Judgment C -428/04 -N99 : point 95
Court of Justice - Judgment C -433/04 -N35 : point 58
Court of Justice - Judgment C -446/04 -N44 : point 37
Court of Justice - Judgment C -456/04 -N20 : points 48, 53
Court of Justice - Judgment C -470/04 -N45 : point 82
Court of Justice - Judgment C -524/04 -N49 : point 82
Court of Justice - Judgment C -524/04 -N74 : points 51, 105
Court of Justice - Judgment C -524/04 -N92 : point 89
Court of Justice - Opinion C -321/05 -N57 : points 48, 53
Court of Justice - Opinion C -321/05 -N60 : point 53
Court of Justice - Opinion C -321/05 -N62 : point 95
Court of Justice - Opinion C -321/05 -N65 : points 98, 99
Court of Justice - Opinion C -321/05 -N66 : point 99
Court of Justice - Opinion C -321/05 -N67 : point 100
Court of Justice - Judgment C -321/05 : point 98
Court of Justice - Judgment C -321/05 -N37 : point 49
Court of Justice - Judgment C -321/05 -N38 : points 48, 100
Court of Justice - Judgment C -321/05 -N42 : points 99, 100, 103
Court of Justice - Judgment C -321/05 -N44 : point 95
Court of Justice - Judgment C -284/06 -N52 : points 42, 72
Court of Justice - Judgment C -414/06 -N22 : point 82
Court of Justice - Judgment C -425/06 : point 51
Court of Justice - Judgment C -425/06 -N45 : point 89
Court of Justice - Judgment C -425/06 -N47 : point 62
Court of Justice - Judgment C -425/06 -N56 : point 53
Court of Justice - Judgment C -425/06 -N58 : point 90
Court of Justice - Opinion C -73/07 -N103 : point 100
Court of Justice - Judgment C -162/07 -N28 : point 51
Court of Justice - Judgment C -282/07 -N41 : point 112
Court of Justice - Judgment C -285/07 -N31 : point 49
Court of Justice - Judgment C -303/07 -N64 : points 51, 105
Court of Justice - Order C -439/07 -N38 : point 41
Court of Justice - Judgment C -247/08 -N38 : point 41
Court of Justice - Judgment C -338/08 -N26 : points 42, 72
Court of Justice - Judgment C -338/08 -N34 : points 42, 72
Court of Justice - Judgment C -352/08 : point 49
Court of Justice - Judgment C -352/08 -N44 : point 58
Court of Justice - Judgment C -72/09 -N34 : point 58
Court of Justice - Judgment C -103/09 -N27 : point 62
Court of Justice - Judgment C -277/09 -N53 : points 62, 64
Court of Justice - Judgment C -126/10 -N34 : point 59
Court of Justice - Judgment C -126/10 -N35 : point 51
Court of Justice - Judgment C -126/10 -N36 : point 51
Court of Justice - Judgment C -126/10 -N37 : point 58
Court of Justice - Judgment C -126/10 -N44 : point 49
Court of Justice - Judgment C -318/10 -N38 : point 58
Court of Justice - Judgment C -318/10 -N55 : point 57
Court of Justice - Judgment C -498/10 -N26 : point 112
Court of Justice - Judgment C -498/10 -N42 : point 112
Court of Justice - Judgment C -504/10 -N51 : point 51
Court of Justice - Judgment C -617/10 -N26 : point 103
Court of Justice - Judgment C -326/11 -N35 : point 51
Court of Justice - Judgment C -653/11 -N46 : point 51
Court of Justice - Judgment C -653/11 -N49 : point 53
Court of Justice - Judgment C -131/13 : point 101
Court of Justice - Judgment C -10/14 -N90 : point 112
Court of Justice - Judgment C -105/14 -N36 : point 103
Court of Justice - Judgment C -419/14 -N34 : point 53
Court of Justice - Judgment C -419/14 -N35 : point 51
Court of Justice - Judgment C -419/14 -N36 : points 51, 89
Court of Justice - Judgment C -419/14 -N39 : point 64
Court of Justice - Judgment C -419/14 -N40 : point 64
Court of Justice - Judgment C -419/14 -N42 : points 62, 64
Court of Justice - Judgment C -419/14 -N52 : point 90
Court of Justice - Judgment C -68/15 -N71 : point 37
Court of Justice - Judgment C -326/15 -N41 : point 99
Court of Justice - Judgment C -448/15 -N25 : point 36
Court of Justice - Judgment C -682/15 -N67 : point 82
Court of Justice - Opinion C -6/16 -N24 : point 48
Court of Justice - Judgment C -6/16 -N20 : point 36
Court of Justice - Judgment C -6/16 -N21 : point 40
Court of Justice - Judgment C -6/16 -N22 : points 40, 41
Court of Justice - Judgment C -6/16 -N24 : point 41
Court of Justice - Judgment C -6/16 -N26 : points 48, 59
Court of Justice - Judgment C -6/16 -N27 : point 57
Court of Justice - Judgment C -6/16 -N28 : point 57
Court of Justice - Judgment C -6/16 -N30 : point 58
Court of Justice - Judgment C -106/16 -N40 : point 61
Court of Justice - Judgment C -251/16 : point 101
Court of Justice - Judgment C -251/16 -N27 : points 48, 97, 111
Court of Justice - Judgment C -251/16 -N28 : point 103
Court of Justice - Judgment C -251/16 -N31 : point 103
Court of Justice - Judgment C -251/16 -N38 : point 103
Court of Justice - Judgment C -251/16 -N47 : point 90
Court of Justice - Judgment C -251/16 -N49 : point 99
Court of Justice - Judgment C -251/16 -N53 : points 51, 89
Court of Justice - Judgment C -251/16 -N59 : point 53
Court of Justice - Judgment C -251/16 -N60 : point 52
Court of Justice - Judgment C -365/16 -N21 : point 36
Court of Justice - Judgment C -365/16 -N22 : point 37
Court of Justice - Judgment C -365/16 -N24 : point 38
Court of Justice - Judgment C -416/16 -N56 : point 114
Court of Justice - Judgment C -504/16 -N60 : point 51
Court of Justice - Judgment C -504/16 -N66 : point 65
Court of Justice - Judgment C -504/16 -N73 : point 55
Court of Justice - Judgment C -514/16 -N44 : point 114

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.7

Application: OJ C 270 from 25.07.2016, p.20

Name of the parties

T Danmark

Notes on Academic Writings

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)
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)
Ury, Didier: La définition de l'abus de droit "non-authentique" par la CJUE, Bulletin fiscal 2019 nº 6 p.341-344 (FR)
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)
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)
De Broe, Luc ; Gommers, Sam: Danish Dynamite: The 26 February 2019 CJEU Judgments in the Danish Beneficial Ownership Cases, EC Tax Review 2019 p. 270-299 (EN)
Douma, S.C.W.: Beslissingen in belastingzaken 2020 nº 149-152 (NL)
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)
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)
Ravelli, A.W.: Aanpassing deelnemingsvrijstelling niet nodig naar aanleiding van de Deense arresten, Weekblad voor fiscaal recht 2020 p. 1037-1043 (NL)
Danon, Robert ; Gutmann, Daniel ; Lukkien, Margriet E. ; Maisto, Guglielmo ; Martìn Jimenez, Adolfo ; Malek, Benjamin: The prohibition of abuse of rights after the ECJ Danish Cases, Intertax 2021, Volume 49, Issue 6/7, p. 483-518 (EN)

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 movement for persons
- 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