Executive summary
On 26 February 2019, the Court of Justice of the European Union (CJEU) ruled on several cases regarding the Danish withholding tax regime with respect to dividends and interest paid by Danish companies to companies in other European Union (EU) Member States.1 These cases were submitted to the CJEU for a preliminary ruling by the Danish high courts.
The underlying issue in the cases was whether dividend and interest payments were exempt from withholding tax when the payments…