Court of Justice 1 March 2018, C-116/16 and C-117/16 (Skatteministeriet v T Danmark and Y Denmark Aps.)

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 1 March 2018 ( 1 ) Case C‑117/16 Skatteministeriet v Y Denmark Aps (C‑117/16) (Request for a preliminary ruling from the Østre Landsret (High Court of Eastern Denmark, Denmark) (Request for a preliminary ruling — Directive 2011/96/EU on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member