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Over the past years the CJEU has handed down several judgments that concern cases of alleged abuse of the Parent/Subsidiary Directive (hereafter “PSD”) and the Interest/Royalty Directive (hereafter “IRD”) in which it had to rule to what extent Member States can curtail that abuse by applying national anti-abuse measures or eventually a general principle of Union law that rights derived from Union law cannot be abused.(See e.g. C-6/16, Eqiom and Enka; C-504/16 en 613/16, Deister and Juhler Holding; C-116 & 117/16, T & Y Denmark; C-115/16 etc., N Luxembourg.) Meanwhile that case law is applied by courts in Member States. In this contribution the author makes some observations on a number of selected topics that were discussed in the case law of the CJEU and the Belgian courts.

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Some Thoughts About the Case Law of the CJEU and Belgian Courts on the Application of Anti-Abuse Measures Under the Parent/Subsidiary and Interest/Royalty Directive

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  • 发表日期：

    2025年

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  • Luc De Broe

摘要

Over the past years the CJEU has handed down several judgments that concern cases of alleged abuse of the Parent/Subsidiary Directive (hereafter “PSD”) and the Interest/Royalty Directive (hereafter “IRD”) in which it had to rule to what extent Member States can curtail that abuse by applying national anti-abuse measures or eventually a general principle of Union law that rights derived from Union law cannot be abused.(See e.g. C-6/16, Eqiom and Enka; C-504/16 en 613/16, Deister and Juhler Holding; C-116 & 117/16, T & Y Denmark; C-115/16 etc., N Luxembourg.) Meanwhile that case law is applied by courts in Member States. In this contribution the author makes some observations on a number of selected topics that were discussed in the case law of the CJEU and the Belgian courts.