Request for a preliminary ruling from the Vestre Landsret in the case Z Denmark.

Is Article 1(1) of Directive 2003/49/EC, read in conjunction with Article 1(4) thereof, to be interpreted as meaning that a company resident in a Member State that is covered by Article 3 of the Directive and, in circumstances such as those of the present case, receives interest from a subsidiary in another Member State, is the ‘beneficial owner' of that interest for the purposes of the Directive?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


Gerelateerde artikelen