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

Reports of Cases

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