CELEX: E2013P0003
Language: en
Date: 2013-03-13 00:00:00
Title: Request for an Advisory Opinion from the EFTA Court by Skatteklagenemnda ved Sentralskattekontoret for storbedrifter, dated 13 March 2013 , in the case of Fred Olsen and others v Staten v/Sentralskattekontoret for storbedrifter (Case E-3/13)

19.9.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 270/8
            
         Request for an Advisory Opinion from the EFTA Court by Skatteklagenemnda ved Sentralskattekontoret for storbedrifter, dated 13 March 2013, in the case of Fred Olsen and others v Staten v/Sentralskattekontoret for storbedrifter
   (Case E-3/13)
   2013/C 270/06
   A request has been made to the EFTA Court by a letter of 13 March 2013 from Skatteklagenemnda ved Sentralskattekontoret for storbedrifter (the Appeals Board of the Central Taxation Office for Large-Sized Enterprises), which was received at the Court Registry on 18 March 2013, for an Advisory Opinion in the case of Fred Olsen and others v Staten v/Sentralskattekontoret for storbedrifter, on the following questions:
   
               1.
            
            
               Do trusts as a form of establishment fall within the scope of the freedom of establishment provided for in Article 31 EEA? Supplementary question: If so, who holds rights pursuant to the provisions of the EEA Agreement?
            
         
               2.
            
            
               If the first main question is answered in the affirmative: Does a trust meet the requirement of economic activity provided for in Article 31 EEA?
            
         
               3.
            
            
               If the first main question is answered in the negative: Does a trust fall within the scope of the right to free movement of capital provided for in Article 40 EEA?
            
         
               4.
            
            
               If the first or third main question is answered in the affirmative: Do the Norwegian CFC rules involve one or more restrictions on the freedom of establishment or the right to free movement of capital?
            
         
               5.
            
            
               If the fourth main question is answered in the affirmative: Can the restriction be deemed to be justified on the grounds of overriding public interests, and is the restriction proportionate?