Norway: Norwegian withholding tax contrary to rules on free movement of capital in EEA agreement : decision of the EFTA Court of 23 November 2004

• Autores: Andreas Bullen
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 2, 2005, págs. 75-76
• Idioma: inglés
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• Resumen

  • This article discusses the significant aspects of the EFTA Court decision in the Fokus case with regard to the rules on the free movement of capital contained in Art. 40 of the European Economic Area Agreement (EEA Agreement).