H&I 2014/288
Olsen-Norway. Taxation of controlled foreign companies. Right of establishment. Free movement of capital. EFTA Court
EFTA 09-07-2014, E-3/13,E-20/13 (Uitspraak), m.nt. Daniël Smit (Olsen)
- Instantie
European Free Trade Association
- Datum
9 juli 2014
- Zaaknummer
E-3/13
E-20/13
- Noot
Daniël Smit
- Roepnaam
Olsen
- JCDI
JCDI:ADS88126:1
- Vakgebied(en)
Europees belastingrecht / Europese verdragsvrijheden
- Brondocumenten
Uitspraak, European Free Trade Association, 09‑07‑2014
Beroepschrift, European Free Trade Association, 13‑03‑2013
Essentie
Advisory Opinion of the EFTA Court in the case Olsen-Norway. A trust such as Ptarmigan Trust falls within the scope of Article 31 EEA provided that the trust pursues a real and genuine economic activity within the EEA for an indefinite period and through a fixed establishment. Whether this is the case is for the national court to assess. All interested parties, that is to say the trust’s settlors, trustees and beneficiaries hold the rights under Articles 31 and 34 EEA
Samenvatting
This case, in essence, concerns the compatibility of the Norwegian CFC rules with the ... Verder lezen? Log in om dit document te bekijken.