Cases

Case E-1/04 - Fokus Bank ASA v The Norwegian State, represented by Skattedirektoratet (the Directorate of Taxes)

  1. Free movement of capital

    Decided:
    Judgment - 23 November 2004

     

    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

     

    Judgment of the Court in English


    Judgment of the Court in Norwegian


    Report for the Hearing in English


    Report for the Hearing in Norwegian


    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.