Tribunal de Justicia de la Unión Europea

Fecha: 11-Sep-1996

(Request for a preliminary rulingfrom the Østre Landsret (High Court of Eastern Denmark, Denmark) (Request for a preliminary ruling— Directive 2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (Interest and Royalties Directive)— Concept of beneficial ow...

Fecha: 11-Sep-1996

(Request for a preliminary ruling from the Østre Landsret (High Court of Eastern Denmark, Denmark) (Request for a preliminary ruling— Directive 2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States (Interest and Royalties Directive)— Concept of beneficial o...