The Danish Chocolate and Confectionary Tax in the Perspective of EU State Aid Law

Jacob Sjödin

Student thesis: Master thesis

Abstract

This thesis examines the compatibility of the Danish tax on chocolate and confectionary in regard to the European Union’s state aid law.In the light of recent year’s case law in the area of EU state aid law in relation to taxation, the analysis seeks to synthesize this development.
It seems part of the existing Danish legislationin question from a legal perspective does not necessarily comply with the EU-law. The thesis reaches the legal conclusion, that the aid provided through the tax scheme is incompatible with EU-law due to the selectivity and distortive effect on competition.In addition, due to the substantial alterations the taxs cheme has undergone in recent years and the evolution in the EU case law in the area, the scheme is to be considered new aid.

EducationsMSc in Commercial Law, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2018
Number of pages58