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

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

Cite this