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Internal Market

PR(10)17: The EFTA Surveillance Authority issues final warning to Norway concerning restrictions on where accounting information may be stored


On 24 March 2010, the EFTA Surveillance Authority decided to issue a reasoned opinion to Norway concerning the failure to allow the electronic storing of accounting information in other EEA States. The reasoned opinion, which is the final warning by the Authority before referring the matter to the EFTA Court, follows a letter of formal notice, which was issued on 20 May 2009.

The reasoned opinion concerns Section 13 of the Bookkeeping Act, which states that accounting information must be stored on Norwegian territory. It is the opinion of the Authority that such a restriction makes it impossible for Norwegian companies to make use of electronic storage services offered in other EEA States. Moreover, it hinders service providers in other EEA States from offering their services in Norway. The Authority considers that the Norwegian Government has sufficient possibilities to carry out investigations and control of company accounts without having to restrict the geographical location where the information is stored.

The Norwegian Government has been given two months to comply with the reasoned opinion.

For further information, please contact:

Mr. Joakim Zander,
Internal Market Affairs
Tel. (+32)(0)2 286 18 76


Brussels, 24.03.2010


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