E-15/16 - Yara International ASA and the Norwegian Government, represented by the Ministry of Finance

Display more details

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

Request for an Advisory Opinion from the EFTA Court by the Borgarting Court of Appeal (Borgarting lagmannsrett), received on 4 October 2016 in the case of Yara International ASA and the Norwegian Government, represented by the Ministry of Finance

24/10/2016 - Deadline for written observations from Governments and relevant institutions (cf. Article 20 of the Statute): Tuesday, 27 December 2016

19/12/16 - Written observations received from Yara International ASA

20/12/16 - Written observations received from the Government of the United Kingdom

21/12/16 - Written observations received from the European Commission

22/12/16 - Written observations received from the EFTA Surveillance Authority

27/12/16 - Written observations received from the Government of Finland

05/01/17 - Service of written observations