About 'restriction', 'justified' and 'necessary': A fairy tale about corporate tax law and European Union law from the home country of Hans Christian Andersen

Bidragets oversatte titel: Om ’hindring’, ’saglig’ og ’nødvendig’: Et selskabsskatte- og EU-retligt eventyr fra H. C. Andersens hjemland

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Abstrakt

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 titelOm ’hindring’, ’saglig’ og ’nødvendig’: Et selskabsskatte- og EU-retligt eventyr fra H. C. Andersens hjemland
OriginalsprogEngelsk
ArtikelnummerEUCL2016032
TidsskriftEuropean Company Law
Vol/bind13
Udgave nummer6
Sider (fra-til)225-228
Antal sider4
ISSN1572-4999
StatusUdgivet - 1 dec. 2016

Emneord

  • tax law
  • corporate tax law
  • restriction
  • justified restriction
  • necessary restriction
  • fairy tale about restriction, justified and necessary

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