Judgment of the Court (Grand Chamber) of 26 February 2019.#N Luxembourg 1 and Others v Skatteministeriet.#Reference for a preliminary ruling — Approximation of laws — Common system of taxation applicable to interest and royalty payments made between associated companies of different Member States — Directive 2003/49/EC — Beneficial owner of the interest and royalties — Article 5 — Abuse of rights — Company established in a Member State and paying to an associated company established in another Member State interest all or almost all of which is then transferred outside the European Union — Subsidiary subject to an obligation to withhold tax on the interest at source.#Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16.