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ESA: Norway must stop the disproportionate reporting obligations for service providers from other EEA States




The EFTA Surveillance Authority (ESA) today sent a reasoned opinion to Norway concerning disproportionate reporting obligations for service providers from other EEA States and the Norwegian recipients of their services.

Norway requires detailed information on any contract with a value exceeding 20 000 NOK to be reported both by the Norwegian recipient of the service and by the provider from another EEA State under threat of fines. No such reporting obligation exists when Norwegian contractors get a contract for work in Norway.

In ESA's view, the reporting obligation is in breach of Article 36 of the EEA Agreement on the free movement of services. The purpose of the reporting is to ensure effective fiscal supervision, tax collection and to prevent tax fraud. Although ESA accepts that these are legitimate objectives, it concludes that Norway's stringent and deterrent approach is disproportionate with regard to the aims pursued.

Several Norwegian and European companies complained to ESA about these practices. 

A reasoned opinion is the second stage in infringement proceedings. ESA may bring the matter before the EFTA Court, if Norway fails to take the measures necessary to comply with the reasoned opinion within two months.

Find the reasoned opinion here.

For further information, please contact:

Øystein Solvang

Head of Communications 
tel. +32 2 286 18 66 
mob. +32 490 57 63 53

Other EEA Institutions

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