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Svalner Atlas Group
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Svalner, Atlas and Alder are joining forces forming the new premier advisory group – Svalner Atlas Group.

The Group has more than 260+ skilled professionals operating from Stockholm, Amsterdam, Helsinki, Gothenburg and Turku offices. This newly formed powerhouse will become a leading independent advisory group in the Nordics and Benelux.

Together we are the go-to destination for top-tier advisory in tax, transaction services and related services. Join us on this venture, as we set new standards in advisory excellence.


Our vision is to be the first choice for clients seeking high-end advisory
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Abuse of Law under EU Directives – Derivatives & Financial Instruments, 2019 (Volume 21), No. 6

In this article the authors Frederik Mulder and Yves Cattel discuss the ruling of the European Court of Justice in the so-called “Danish cases” (T Danmark – Case C-116/16 and Y Denmark – Case C-117/16). The Court allows Danish tax authorities to deny the benefits of the Parent Subsidiary Directive under the general EU abuse of law concept. The authors argue that, even though many tax professionals have perceived this ruling as ground breaking, it perfectly fits within the existing legal framework of abuse previously set out by the ECJ. Also, the authors discuss the definition of a “conduit company”. This is a new concept that the ECJ introduced whereby the actual economic activity of the shareholder of the company paying the dividend is relevant.

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