| Tittel: | EEA Exemption from Norwegian CFC rules | | Ansvar: | Błażej Kuźniacki | | Forfatter: | Kuzniacki, Blazej  | | Materialtype: | Artikkel - elektronisk | | Signatur: | Skatterett | | Utgitt: | Oslo : Universitetsforlaget, 2014 | | Omfang: | s. 260-302 | | Serie: | Skatterett ; 3/2014 | | Stikkord: | C-196/04 (Cadbury Schweppes) | | Innhold: | This article precisely analyses the Norwegian CFC rules by focusing on one of the exemptions from their application; namely, the EEA exemption,For analysis of the tax treaty exemption see Kuźniacki, B., Tax treaty exemption from Norwegian CFC rules, Skatterett 2014, No. 2, pp. 141–172. which was introduced to the Norwegian tax law as the reaction of the Norwegian legislature on judgment of the Court of Justice of the European Union (hereafter referred to as: the «CJEU») (then: the ECJ)The Treaty of Lisbon amends the very names of the European Union bodies. From 1 December 2009, the Court of Justice of the EU designates all of the EU’s judicial system which is composed of: the Court of Justice; the General Court, formerly known as «Court of First Instance»; and the specialized courts, formerly known as «judicial chambers». Thus, before 1 December 2009, the CJEU was named the European Court of Justice (the ECJ). in the Cadbury Schweppes case of 12 September 2006.The CJEU’s judgment of 12 September 2006 in the case C-196/04 Cadbury Schweppes, ECR 2006, p. I-07995. The question remains, however, whether these rules were amended in a way that fully provides their compatibility with the outcome of the CJEU case law? References will be also made to the recent judgment of the EFTA Surveillance Authority in the case Fred. Olsen and others v Staten v/Skattedirektoratet. If the answer to the mentioned question is not affirmative, Norwegian taxpayers being subjects to Norwegian CFC rules can effectively challenge CFC taxation before tax authorities and courts due to the incompatibility of the said CFC rules with the EEA law | | Del av verk: | Skatterett 3/2014 |
|
|