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Domain: All, Subdomain: EFTA documents, EUROVOC descriptor: basis of tax assessment, Search language: English

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
Author:
EFTA Court
Date of document:
13/09/2017

Request for an Advisory Opinion from the EFTA Court by Borgarting lagmannsrett dated 27 September 2016 in the case of Yara International ASA v the Norwegian Government, represented by the Ministry of Finance (Case E-15/16)

CELEX number:
E2016P0015
Author:
EFTA Court
Date of document:
27/09/2016