Sumário
Judgment of the Court of 7 May 2008 in Case E-7/07 — Seabrokers AS and The Norwegian State, represented by Skattedirektoratet (the Directorate ofTaxes) (Freedom of establishment — Double taxation agreement — Calculation of maximum credit allowance for tax paid in another EEA State — Debt interest and group contributions)
Texto da decisão
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18.9.2008 |
EN |
Official Journal of the European Union |
C 239/21 |
JUDGMENT OF THE COURT
of 7 May 2008
in Case E-7/07
Seabrokers AS and The Norwegian State, represented by Skattedirektoratet (the Directorate of Taxes)
(Freedom of establishment — Double taxation agreement — Calculation of maximum credit allowance for tax paid in another EEA State — Debt interest and group contributions)
(2008/C 239/10)
In Case E-7/07 between Seabrokers AS and The Norwegian State, represented by Skattedirektoratet (the Directorate of Taxes) — Request to the Court by Stavanger tingrett (Stavanger District Court), concerning the interpretation of Article 4 EEA on prohibition of discrimination on grounds of nationality, Article 31 EEA on the freedom of establishment and Article 40 EEA on free movement of capital in the EEA, the Court, composed of Thorgeir Örlygsson, Judge-Rapporteur, Carl Baudenbacher, President and Henrik Bull, Judge, gave judgment on 7 May 2008, the operative part of which is as follows:
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1. |
an EEA State which attributes, in applying the principle of net income taxation, a portion of debt interest expenses of a company to income earned through its branch in another EEA State, when calculating the maximum credit allowance for tax paid in that State, restricts the freedom of establishment within the meaning of Article 31 EEA, insofar as the expenses can only be linked to the company's business in the former State; |
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2. |
an EEA State which attributes, in applying the principle of net income taxation, a portion of a company's costs in the form of group contributions made to other companies under this State's fiscal jurisdiction to income earned through the company's branch in another EEA State, when calculating the maximum credit allowance for tax paid in that State, restricts the freedom of establishment within the meaning of Article 31 EEA. |