Taxation of controlled foreign companies – Right of establishment – Free movement of capital – Circumvention of national law – Justification – Proportionality

Request for an Advisory Opinion from the EFTA Court by the Appeals Board of the Central Taxation Office for Large-Sized Enterprises received on 18 March 2013 in the case of Fred. Olsen and Others v Staten v/Sentralskattekontoret for storbedrifter (The Central Taxation Office) and a Request for an Advisory Opinion from the EFTA Court by Oslo District Court received on 30 August 2013 in the case of Fred Olsen and Others v Staten v/Skattedirektoratet.