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?"
Translated title of the contribution | Om ’hindring’, ’saglig’ og ’nødvendig’: Et selskabsskatte- og EU-retligt eventyr fra H. C. Andersens hjemland |
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Original language | English |
Article number | EUCL2016032 |
Journal | European Company Law |
Volume | 13 |
Issue number | 6 |
Pages (from-to) | 225-228 |
Number of pages | 4 |
ISSN | 1572-4999 |
Publication status | Published - 1 Dec 2016 |