Court of Justice 1 March 2018, C-118/16 (Opinion of Advocate General Kokott in X Denmark)

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 1 March 2018 ( 1 ) Case C‑118/16 X Denmark A/S (C‑118/16) v Skatteministeriet (Request for a preliminary ruling from the Østre Landsret (High Court of Eastern Denmark, Denmark) (Request for a preliminary ruling — Directive 2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of