Informative Note

The CJEU’s interpretation of the concepts of abuse of rights and beneficial owner


Two important judgments of the Court of Justice of the European Union ("CJEU") were published on 26 February 2019. In these judgments, the CJEU interprets the concepts of “beneficial owner” and “abuse of rights” in the light of the Parent-Subsidiary Directive (Cases C-116/16 and C-117/16), and the Interest and Royalties Directive (Cases C-115/16, C-118/16, C-119/16 and C-229/16). 

The CJEU has often been called upon to analyse the concept of “abuse of rights” and the understanding of this concept has been evolving to keep pace with the main trends in international taxation, in particular, in the context of the BEPS (Base Erosion and Profit Shifting) project.


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