Documents:
3/21 NotificationEN 3/21 Request AO
EN 3/21 Request AO
NO 3/21 Report for the Hearing
EN 3/21 Report for the Hearing
NO 3/21 Judgment
01/06/2022 EN 3/21 Judgment
01/06/2022 NO 3/21 Press Release
01/06/2022 DE 3/21 Press Release
01/06/2022 EN 3/21 Press Release
01/06/2022 IS 3/21 Press Release
01/06/2022 NO
About this case:
Freedom of establishment – Direct taxation – Group contribution rules – Limitation on the deductibility of interest payments to affiliated parties – Comparable situations – Another tax advantage
Request for an Advisory Opinion from the EFTA Court by the Oslo District Court (Oslo tingrett) in the case of PRA Group Europe AS v Staten v/Skatteetatene.
16/07/2021
Deadline for written observations from Governments and relevant institutions (cf. Article 20 of the Statute): Thursday, 16 September 2021.
15/09/2021
Written observations received from PRA Group Europe AS
16/09/2021
Written observations received from the Government of Norway
16/09/2021
Written observations received from the European Commission
16/09/2021
Written observations received from the EFTA Surveillance Authority
17/09/2021
Service of written observations