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

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  • Laursen Anders Nørgaard

    (Department of Law School of Business and Social Sciences, Aarhus University)

Abstract

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.

Suggested Citation

  • Laursen Anders Nørgaard, 2014. "The Nordea Bank Denmark Case (C-48/13)," Nordic Tax Journal, Sciendo, vol. 2014(2), pages 231-242, November.
    • Handle: RePEc:vrs:notajo:v:2014:y:2014:i:2:p:231-242:n:13
    DOI: 10.1515/ntaxj-2014-0028
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