Norwegian Interest Limitation and the EEA Right of Establishment: Comments on the EFTA Court’s Decision in PRA Group Europe AS (E-3/21)

Journal
European Union; Norway
European Taxation 2023 (Volume 63), No. 1
In this article, the author analyses the EFTA Court decision in PRA Group Europe AS (E-3/21), wherein the Court held that a combination of an interest limitation and a group contribution regime resulted in a restriction on the European Economic Area right of establishment.