H&I 2022/255
PRA Group Europe AS v Norwegian Government. Combination of limited interest deduction rules and group contribution rules may infringe the freedom of establishment. EFTA Court
EFTA 01-06-2022, E-3/21 (Uitspraak), m.nt. Cécile Brokelind
- Instantie
European Free Trade Association
- Datum
1 juni 2022
- Zaaknummer
E-3/21
- Noot
Cécile Brokelind
- JCDI
JCDI:ADS659696:1
- Vakgebied(en)
Europees belastingrecht / Derde landen
Vennootschapsbelasting / Winstbepaling
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, European Free Trade Association, 01‑06‑2022
Beroepschrift, European Free Trade Association, 01‑07‑2021
Essentie
The EFTA Court found that the combination of the limited interest deduction and the group contribution rules constitutes an obstacle to the freedom of establishment. The Court held that Norwegian-based companies, which form part of a group with companies of other EEA States are placed at a disadvantage vis-à-vis companies in entirely Norwegian-based groups.
Samenvatting
In essence, this EFTA Court’s case assesses the Norwegian rule limiting interest deduction for a Norwegian subsidiary of a Luxembourgian parent company, and its compatibility with the freedom of establishment under the EEA treaty provision. Indeed, as such a limitation would not apply ... Verder lezen? Log in om dit document te bekijken.