El abuso de derecho y el concepto de beneficiario efectivo en materia de intereses y cánones en el contexto de los 'asuntos daneses' del TJUE. Análisis de la resolución del TEAC de 8 de octubre de 2019

Documentos citados

• Ley General de Telecomunicaciones (Ley 32/2003, de 3 de noviembre) - Artículos 15, 16
• Ley General Tributaria (Ley 58/2003, de 17 de diciembre) - Artículos 15, 16
• Ley del Impuesto sobre la Renta de no Residentes (Real Decreto Legislativo 5/2004, de 5 de marzo) - Artículo 14
• Ley de Medidas Fiscales, Administrativas y del Orden Social (Ley 62/2003, de 30 de diciembre)
• Deister Holding AG and Juhler Holding A/S v Bundeszentralamt für Steuern.



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• Skatteministeriet v T Danmark and Y Denmark Aps.
• N Luxembourg 1 and Others v Skatteministeriet.
• Staatssecretaris van Financiën v Schoenimport ‘Italmoda’ Mariano Previti vof and Turbu.com BV and Turbu.com Mobile Phone’s BV v Staatssecretaris van Financiën.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Hans Markus Kofoed v Skatteministeriet.
• Eqiom SAS, formerly Holcim France SAS and Enka SA v Ministre des Finances et des Comptes publics.
• Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market
• Council Directive 2011/96/EU of 30 November 2011 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States
• Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States
• Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)
• Consolidated version of the Treaty on the Functioning of the European Union 2016/C 202/01