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Judgment of the Court of 13 September 2017 in Case E-15/16 — Yara International ASA v The Norwegian Government (Freedom of establishment — Articles 31 and 34 EEA — Necessity — National rules on intra-group contributions — Balanced allocation of taxation powers — Final loss exception — Risk of tax avoidance — Wholly artificial arrangement — Prohibition of abuse of rights)
- CELEX number:
- E2016J0015
- Form:
- Judicial information
- Author:
- EFTA Court
- Date of document:
- 13/09/2017
- Number of pages:
- 1
Domain: All, EUROVOC descriptor: basis of tax assessment, Date of document: 2017, Author: EFTA Court, Search language: English