Sentencia del Tribunal, de 13 de septiembre de 2017, en el asunto E-15/16 — Yara International ASA contra Gobierno de Noruega (Libertad de establecimiento — Artículos 31 y 34 del Acuerdo EEE — Necesidad — Normas nacionales sobre las aportaciones intragrupo — Reparto equilibrado de la potestad tributaria — Excepción relativa a las pérdidas definitivas — Riesgo de elusión fiscal — Montaje puramente artificial — Prohibición del abuso de derecho)
Section | información judicial |
18.1.2018 ES Diario Oficial de la Unión Europea C 16/4
En el asunto E-15/16, Yara International ASA / Gobierno de Noruega — SOLICITUD dirigida al Tribunal con arreglo al artículo 34 del Acuerdo entre los Estados de la AELC por el que se instituyen un Órgano de Vigilancia y un Tribunal de Justicia, por parte del Tribunal de Apelación de Borgarting (Borgarting lagmannsrett), relativa a la interpretación del artículo 31 del Acuerdo sobre el Espacio Económico Europeo, en el contexto de las normas nacionales sobre las aportaciones intragrupo, el Tribunal, integrado por Carl Baudenbacher, presidente y juez ponente, Per Christiansen y Ása Ólafsdóttir (ad hoc), jueces, dictó sentencia el 13 de septiembre de 2017, cuyo fallo es el siguiente:
Los artículos 31 y 34 del Acuerdo EEE no se oponen a la aplicación de normas nacionales sobre las aportaciones intragrupo, tales como las previstas en la Ley tributaria noruega, en virtud de las cuales estas aportaciones reducen...
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