Decided:

Judgment - 7 May 2008
EFTA Court Report 2008, p.172

Freedom of establishment – double taxation agreement – calculation of maximum credit allowance for tax paid in another EEA State – debt interest and group contributions

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 Stavanger tingrett dated 25 May 2007 in the case of Seabrokers AS v Den Norske Stat v/Skattedirektoratet.