The Nordea Bank Denmark Case (C-48/13)
This paper reports on an investigation of a recent decision by the European Court of Justice (ECJ) in case C-48/13, Nordea Bank Denmark, concerning the Danish rules for reincorporation of losses from permanent establishments situated in European Union/ European Economic Area (EU/EEA) member states o...
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| Format: | Article |
| Language: | English |
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Sciendo
2014-11-01
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| Series: | Nordic Tax Journal |
| Online Access: | https://doi.org/10.1515/ntaxj-2014-0028 |
| Summary: | This paper reports on an investigation of a recent decision by the European Court of Justice (ECJ) in case C-48/13, Nordea Bank Denmark, concerning the Danish rules for reincorporation of losses from permanent establishments situated in European Union/ European Economic Area (EU/EEA) member states other than Denmark. The article includes comments on various EU tax law aspects of the case - namely the restriction test applied by the ECJ, the justifications brought forward by the intervening governments and the question of proportionality - and examines the consequences of the Danish tax law going forward. |
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| ISSN: | 2246-1809 |