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Internal Market: Norway to be brought to court over tax on leased cars



Norwegian tax rules concerning leased cars registered in another country are in breach of EEA rules. The EFTA Surveillance Authority has therefore decided to bring this issue before the EFTA Court.

The obligation to pay a full registration tax without taking account of the duration of the use of that car in Norway, is, in the view of the Authority, disproportionate. Therefore, this obligation is in breach of the freedom to provide and receive cross-border services in the EEA.

According to EEA law, Norway may impose a registration tax on a motor vehicle registered in another EEA State if that vehicle is intended to be used mainly in Norway on a permanent basis. However, the amount of tax has to be proportionate to the use in Norway.

Norway does not contest the Authority's conclusion. However, as Norway has failed to adapt its national legislation to the requirements of EEA law after receiving the Authority's reasoned opinion in November 2012, the matter will now be referred to the EFTA Court.


For further information, please contact:

Mr. Xavier Lewis
Director, Department Legal and Executive Affairs
Tel: (+32)(0)2 286 18 30


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