The Nordea Bank Denmark Case (C-48/13)

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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Main Author: Laursen Anders Nørgaard
Format: Article
Language:English
Published: Sciendo 2014-11-01
Series:Nordic Tax Journal
Online Access:https://doi.org/10.1515/ntaxj-2014-0028
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spelling doaj-f3920ed78ec14c139cbd7d692e9a32d52021-09-06T19:21:08ZengSciendoNordic Tax Journal2246-18092014-11-012014223124210.1515/ntaxj-2014-0028ntaxj-2014-0028The Nordea Bank Denmark Case (C-48/13)Laursen Anders Nørgaard0Department of Law School of Business and Social Sciences, Aarhus UniversityThis 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.https://doi.org/10.1515/ntaxj-2014-0028
collection DOAJ
language English
format Article
sources DOAJ
author Laursen Anders Nørgaard
spellingShingle Laursen Anders Nørgaard
The Nordea Bank Denmark Case (C-48/13)
Nordic Tax Journal
author_facet Laursen Anders Nørgaard
author_sort Laursen Anders Nørgaard
title The Nordea Bank Denmark Case (C-48/13)
title_short The Nordea Bank Denmark Case (C-48/13)
title_full The Nordea Bank Denmark Case (C-48/13)
title_fullStr The Nordea Bank Denmark Case (C-48/13)
title_full_unstemmed The Nordea Bank Denmark Case (C-48/13)
title_sort nordea bank denmark case (c-48/13)
publisher Sciendo
series Nordic Tax Journal
issn 2246-1809
publishDate 2014-11-01
description 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.
url https://doi.org/10.1515/ntaxj-2014-0028
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AT laursenandersnørgaard nordeabankdenmarkcasec4813
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