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Document 62016CN0682
Case C-682/16: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 30 December 2016 — BEI ApS v Skatteministeriet
Case C-682/16: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 30 December 2016 — BEI ApS v Skatteministeriet
Case C-682/16: Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 30 December 2016 — BEI ApS v Skatteministeriet
OJ C 70, 6.3.2017, p. 12–14
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
6.3.2017 |
EN |
Official Journal of the European Union |
C 70/12 |
Request for a preliminary ruling from the Vestre Landsret (Denmark) lodged on 30 December 2016 — BEI ApS v Skatteministeriet
(Case C-682/16)
(2017/C 070/19)
Language of the case: Danish
Referring court
Vestre Landsret
Parties to the main proceedings
Applicant: BEI ApS
Defendant: Skatteministeriet
Questions referred
1. |
Is Article 1(1) of Directive 2003/49/EC, (1) 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?
|
2. |
Does a Member State’s reliance on Article 5(1) of the Directive on the application of national provisions for the prevention of fraud or abuse, or of Article 5(2) of the Directive, presuppose that the Member State in question has adopted a specific domestic provision implementing Article 5 of the Directive, or that national law contains general provisions or principles on fraud, abuse and tax evasion that can be interpreted in accordance with Article 5?
|
3. |
Is a provision in a double taxation convention entered into between two Member States and drafted in accordance with the OECD Model Tax Convention, under which taxation of interest is contingent on whether the interest recipient is deemed to be the beneficial owner of the interest, a conventional anti-abuse provision covered by Article 5 of the Directive? |
4. |
Is a Member State that does not wish to recognise that a company in another Member State is the beneficial owner of interest and claims that the company in the other Member State is a so-called artificial conduit company, bound under Directive 2003/49/EC or Article 10 EC to state whom the Member State in that case deems to be the beneficial owner? |
(1) 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 (OJ 2003 L 157, p. 49).