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 contribution||Om ’hindring’, ’saglig’ og ’nødvendig’: Et selskabsskatte- og EU-retligt eventyr fra H. C. Andersens hjemland|
|Journal||European Company Law|
|Number of pages||4|
|Publication status||Published - 1 Dec 2016|