Beneficial owner of interests, abuse of rights and free movement of capitals: by purpose of The Judgment Of The Court 26 February 2019

Authors

DOI:

https://doi.org/10.20318/cdt.2020.5203

Keywords:

beneficial owner, abuse of rights, general principle prohibiting abuse, free movement of capital

Abstract

The Judgment Of The Court (Grand Chamber) 26 February 2019 can contribute useful tools to the Tax Administrations of the Member States when interpreting and applying European Union law in respect of exemption of interest and royalty payments which are satisfied by one entity to another one according to the Directive 2003/49. The key point is to determine if a company is a beneficial owner of the interests. This Judgment provides arrangements in which there is abuse of rights against the cases where the beneficial owner condition simply does not exist. It highlights certain situations in which the free movement of capital has been violated.

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Published

2020-03-05

Issue

Vol. 12 No. 1 (2020)

Section

Varia

License

Se permite que los autores de los trabajos de investigación publicados en la Revista los reproduzcan en otros sitios siempre que se haga mención de que han sido previamente publicados en Cuadernos de Derecho Transnacional (CDT).

How to Cite

Beneficial owner of interests, abuse of rights and free movement of capitals: by purpose of The Judgment Of The Court 26 February 2019. (2020). CUADERNOS DE DERECHO TRANSNACIONAL, 12(1), 550-557. https://doi.org/10.20318/cdt.2020.5203