The Court of Justice of the European Union (CJEU) has issued two related judgments concerning the denial of withholding tax benefits under the Parent-Subsidiary Directive (Joined Cases C 116/16 and C 117/16) and the Interest and Royalties Directive (Joined Cases C 115/16, C 118/16, C 119/16 and C 299/16) in cases where anti-abuse rules are not available under the domestic law of an EU Member State.
The two judgments concern referrals from Danish courts involving multiple cases where complex …