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Mensuel de mars 2019 - Fonds / Bourse

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The Danish “Beneficial Ownership” Cases: CJEU Rules that Luxembourg SICAR Regime May Not Benefit from EU Interest and Royalties Directive
By Diogo Duarte de OLIVEIRA, Lawyer, Partner - Tax & Olivier dal FARRA, Lawyer, Counsel, Stibbe Luxembourg On 26 February 2019, the Court of Justice of the European Union ( CJEU ) ruled in Grand Chamber regarding the non-application of the Parent-Subsidiary Directive ( PSD )(1) and of the Interest and Royalties Directive(2) ( IRD ) in cases of abuse or pursuant to the beneficial ownership test.   Among the cases reviewed, one in particular - Case C-118/16 - may have immediate consequences on the tax structuring of investments made by certain Luxembourg-based investment funds, and on the tax treatment of Luxembourg SICAR ( Société d’Investissement en...
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