About this case:
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
19/12/2016
Written observations received from Yara International ASA
20/12/2016
Written observations received from the Government of the United Kingdom
21/12/2016
Written observations received from the European Commission
22/12/2016
Written observations received from the EFTA Surveillance Authority
27/12/2016
Written observations received from the Government of Finland
05/01/2017
Service of written observations