E-3/21

PRA Group Europe AS v Staten v/Skatteetaten

Documents:

3/21 Notification
EN 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

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