Final Danish Decision on Beneficial Ownership with Respect to Dividends Following the ECJ Decision in the “Danish Cases”

Abstract

This note describes the Danish Supreme Court’s final decision in the beneficial ownership cases with respect to dividends in response to the ECJ’s 2019 decisions in Skatteministeriet v. T Danmark (Case C-116/16) and Skatteministeriet v. Y Denmark (Case C-117/16).