Peter Koerver Schmidt has written an article on whether the Danish CFC rules are in conflict with the freedom of establishment despite the Danish reaction to C-196/04 Cadbury Schweppes.

The author concludes that the Danish CFC rules may still constitute a restriction on the freedom of establishment. Furthermore, he concludes that the reaction to Cadbury Schweppes and the recent ECJ case law has led to uncertainty on whether the Danish CFC rules can be justified.

Read the article here.