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Danish Supreme Court issues rulings on beneficial ownership

|Tax Alerts, Legislation & Policy, Na ...|Denmark, European Union
Denmark, European Union

  • On 9 January 2023, the Danish Supreme Court issued a ruling regarding two beneficial ownership cases. These cases were submitted to the Court of Justice of the European Union for a preliminary ruling by the Danish high courts.

  • This Alert summarizes the Supreme Court’s ruling in each case and its approach regarding beneficial ownership.

Executive summary

In February of 2019, the Court of Justice of th…

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