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Internal Market: Norway must change rules on registration tax for reclassified motor vehicles



The Norwegian rules on additional registration tax for motor-vehicles in the event of reclassification are in breach of EEA law. This is the conclusion of a reasoned opinion delivered by the EFTA Surveillance Authority to Norway today.

The Norwegian rules on registration tax have different tax rates for various types of motor vehicles. According to these rules, an additional registration tax shall be paid if a motor vehicle, due to technical modification, must be reclassified to a higher tax category before 10 years has elapsed since the first time of registration in Norway.

However, under these rules, it cannot be excluded that imported second-hand vehicles may be taxed higher compared to vehicles of the same type and age originally registered in Norway. This is not in line with EEA law.

A reasoned opinion is the second step in the infringement procedure. The Authority 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.


For further information, please contact:
Mr. Trygve Mellvang-Berg
Press & Information Officer
tel. (+32)(0)2 286 18 66
mob. (+32)(0)492 900 187

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