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

Erik Werlauff

    Research output: Contribution to journalJournal articleResearchpeer-review


    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?"
    Translated title of the contributionOm ’hindring’, ’saglig’ og ’nødvendig’: Et selskabsskatte- og EU-retligt eventyr fra H. C. Andersens hjemland
    Original languageEnglish
    Article numberEUCL2016032
    JournalEuropean Company Law
    Issue number6
    Pages (from-to)225-228
    Number of pages4
    Publication statusPublished - 1 Dec 2016

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