H&I 2017/325
Yara International v The Norwegian Government. National rules on intra-group contributions may require that transferor and recipient are liable to taxation in the same EEA state. EFTA Court
EFTA 13-09-2017, E-15/16 (Uitspraak), m.nt. Edwin Thomas (Yara International)
- Instantie
European Free Trade Association
- Datum
13 september 2017
- Zaaknummer
E-15/16
- Noot
Edwin Thomas
- Roepnaam
Yara International
- JCDI
JCDI:ADS927288:1
- Vakgebied(en)
Europees belastingrecht / Derde landen
Europees belastingrecht / Belastingen EU
Europees belastingrecht / Algemeen
- Brondocumenten
Uitspraak, European Free Trade Association, 13‑09‑2017
Essentie
Yara International v The Norwegian Government. National rules on intra-group contributions may require that transferor and recipient are liable to taxation in the same EEA state. EFTA Court
Samenvatting
In this case, the issue in dispute was if Yara International ASA (hereafter referred to as Yara), a tax resident of Norway, could deduct from its taxable income in Norway a loss of its 100% subsidiary, UAB Lietuva, which was a tax resident of Lithuania.
The EFTA Court ruled that the impossibility for YARA to deduct from its taxable income in Norway the loss of its subsidiary in ... Verder lezen? Log in om dit document te bekijken.