E-01/04 - Fokus Bank ASA v The Norwegian State, represented by Skattedirektoratet (the Directorate of Taxes)

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Free movement of capital – taxation of dividends – tax credit granted exclusively to shareholders resident in a Contracting Party – denial of procedural rights to shareholders resident in other Contracting Parties

Request for an Advisory Opinion from the EFTA Court by Frostating lagmannsrett by decision of that court of 23 April 2004 in the case of Fokus Bank ASA v Staten v/Skattedirektoratet.