Solicitud de dictamen consultivo sometida al Tribunal de la AELC por Skatteklagenemnda ved Sentralskattekontoret for storbedrifter, con fecha de 13 de marzo de 2013, en el asunto Fred Olsen y otros contra Staten y contra Sentralskattekontoret for storbedrifter (Asunto E-3/13)
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ES Diario Oficial de la Unión Europea 19.9.2013
Solicitud de dictamen consultivo sometida al Tribunal de la AELC por Skatteklagenemnda ved Sentralskattekontoret for storbedrifter, con fecha de 13 de marzo de 2013, en el asunto Fred
Olsen y otros contra Staten y contra Sentralskattekontoret for storbedrifter
(Asunto E-3/13)
(2013/C 270/06)
Skatteklagenemnda ved Sentralskattekontoret for storbedrifter (Comisión de Recursos de la Oficina Tributaria Central para las Grandes Empresas) ha presentado una solicitud al Tribunal de la AELC mediante carta de 13 de marzo de 2013, recibida en la Secretaría del Tribunal el 18 de marzo de 2013, para un dictamen consultivo en el asunto Fred Olsen y otros contra Staten y contra Sentralskattekontoret for storbedrifter, sobre las preguntas siguientes:
1) ¿Entran en el ámbito de aplicación de la libertad de establecimiento a que se refiere el artículo 31 del Acuerdo EEE los fideicomisos como una forma de establecimiento? Pregunta complementaria: en caso afirmativo, ¿quién posee derechos en virtud de las disposiciones del Acuerdo EEE?
2) En caso de respuesta afirmativa a la primera...
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