Court of Justice 1 March 2018, C-299/16 (Opinion of Advocate General Kokott in Z Denmark)

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 1 March 2018 ( 1 ) Case C‑299/16 Z Denmark v Skatteministeriet (Request for a preliminary ruling from the Vestre Landsret (High Court of Western 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 different Member