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Heidi Jorkjend awarded master prize in competition law
The Norwegian Competition Authority’s prize for the best master’s thesis for competition law in 2011 was awarded to Thommessen’s Heidi Jorkjend. The assignment, “Margin Squeeze in the EU”, is an analytical description of the concept of margin squeeze. This is a form of abuse of a dominant position in a market.
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1/2/2012 - EU/EØS- og konkurranserett
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Dell wins landmark case on permanent establishment in the Norwegian Supreme Court
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The Norwegian Supreme Court issued its ruling in the so-called “Dell-case” on 2 December 2011. The main issue if the case was whether the Irish company Dell Products could be considered to have a taxable presence in Norway under article 5 (5) of the Tax Treaty between Ireland and Norway (permanent establishment), as a consequence of the activities of the Norwegian company Dell AS. |
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Dell AS acted as a commissionaire in Norway and sold products to Norwegian customers in its own name but for the account and risk of Dell Products. The commissionaire arrangement was in accordance with the provisions in the Norwegian Commissionaire Act. The Supreme Court concluded that a foreign principal acting through a representative in Norway can only be considered to have a permanent establishment in Norway if the local representative enters into contracts that are legally binding for the principal directly towards the Norwegian customers. A principal is not bound towards the commissionaire`s customers under the provisions of the Norwegian Commissionaire Act. Thus, Dell Products could not be considered to have a permanent establishment in Norway. The Supreme Court thereby set aside the ruling from the Norwegian Appeal Court which, in the same manner as the City Court, had reached the opposite conclusion. Advokat Ståle R Kristiansen represented Dell Products in the Supreme Court proceedings. |
12/20/2011 - Skatter og avgifter
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