Abstract
The article is an academic fairy tale about why and how all national corporate tax protection legislation should undergo a 3-part test to ensure its consistency with EU law. Each Member State introduce a compulsory 3-step test for each new (corporate) tax provision. The test is simple: (1) Does the tax provision constitute a restriction in the sense of EU law? (2) If the answer is yes: Is the restriction justified? (3) If the answer is yes: Is the restriction necessary?"
| Bidragets oversatte titel | Om ’hindring’, ’saglig’ og ’nødvendig’: Et selskabsskatte- og EU-retligt eventyr fra H. C. Andersens hjemland |
|---|---|
| Originalsprog | Engelsk |
| Artikelnummer | EUCL2016032 |
| Tidsskrift | European Company Law |
| Vol/bind | 13 |
| Udgave nummer | 6 |
| Sider (fra-til) | 225-228 |
| Antal sider | 4 |
| ISSN | 1572-4999 |
| Status | Udgivet - 1 dec. 2016 |
Emneord
- tax law
- corporate tax law
- restriction
- justified restriction
- necessary restriction
- fairy tale about restriction, justified and necessary