Sentencia del Tribunal, de 7 de mayo de 2008, en el asunto E-7/07 — Seabrokers AS y el Estado noruego, representado por la Skattedirektoratet (Dirección de impuestos) (Libertad de establecimiento — Acuerdo de doble imposición — Cálculo de la deducción fiscal máxima para los impuestos pagados en otro Estado del EEE — Contribuciones de activos de grupo e intereses deudores)
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SENTENCIA DEL TRIBUNAL
de 7 de mayo de 2008
en el asunto E-7/07
Seabrokers AS y el Estado noruego, representado por la Skattedirektoratet (Dirección de impuestos)
(Libertad de establecimiento - Acuerdo de doble imposición - Cálculo de la deducción fiscal máxima para los impuestos pagados en otro Estado del EEE - Contribuciones de activos de grupo e intereses deudores)
(2008/C 239/10)
En el asunto E-7/07 entre Seabrokers AS y el Estado noruego, representado por Skattedirektoratet (Dirección de impuestos) - Petición al Tribunal de AELC por Stavanger tingrett (Tribunal del distrito de Stavanger), relativa a la interpretación del artículo 4 del Acuerdo EEE sobre la prohibición de discriminación por razón de nacionalidad, el artículo 31 del Acuerdo EEE sobre la libertad de establecimiento y el artículo 40 del Acuerdo EEE sobre la libre circulación de capital en el EEE, el Tribunal, integrado por Thorgeir Örlygsson, Juez Ponente, Carl Baudenbacher, Presidente, y Henrik Bull, Juez, dictó sentencia el 7 de mayo de 2008, cuya parte dispositiva establece lo siguiente:
1) un Estado del EEE que, en aplicación del principio de fiscalidad de las rentas netas, atribuye una parte de los gastos de...
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