EFTA Court 23 November 2004, Judgment of the Court of 23 November 2004 in Case E-1/04 Fokus Bank ASA and The Norwegian State, represented by Skattedirektoratet (the Directorate of Taxes) (Free movement of capital — taxation of dividends — tax credit granted exclusively to shareholders resident in a Contracting Party — denial of procedural rights to shareholders resident in other Contracting Parties)

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