Documents:
7/23 NotificationEN 7/23 Request AO
02/08/2023 EN 7/23 Request AO
02/08/2023 NO 7/23 Report for the Hearing
EN 7/23 Report for the Hearing
NO 7/23 Judgment
13/05/2024 EN 7/23 Judgment
13/05/2024 NO 7/23 Press Release
13/05/2024 DE 7/23 Press Release
13/05/2024 EN 7/23 Press Release
13/05/2024 IS 7/23 Press Release
13/05/2024 NO
About this case:
27/06/2023
Freedom of establishment – Articles 31 and 34 EEA – Balanced allocation of taxation powers – Concept of “final losses” – Deduction of losses of a non-resident subsidiary –Even minimal income
Request for an Advisory Opinion from the EFTA Court from the Borgarting Court of Appeal (Borgarting Lagmannsrett), in the case of ExxonMobil Holding Norway AS v Staten v/Skatteetaten.
02/08/2023
Deadline for written observations from Governments and relevant institutions (cf. Article 20 of the Statute): Monday 2 October 2023.
29/09/2023
Written observations received from the Government of Norway
29/09/2023
Written observations received from the Government of Germany
02/10/2023
Written observations received from the European Commission
02/10/2023
Written observations received from the EFTA Surveillance Authority
02/10/2023
Written observations received from ExxonMobil Holding Norway AS
11/10/2023
Service of written observations