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Internal Market: Norway must reimburse overpaid registration tax with interest




The Norwegian rules concerning registration tax on foreign-registered motor vehicles that are leased, rented or borrowed for temporary use in Norway are not in line with EEA rules. This is the conclusion of a reasoned opinion sent to Norway by the EFTA Surveillance Authority (ESA) today.

ESA is of the opinion that the Norwegian legislation fails to ensure that overpaid registration tax on leased, rented or borrowed foreign-registered motor vehicles is reimbursed with interest, as required by EEA law.

Following an EFTA Court ruling and subsequent discussion with ESA, Norway introduced a tax reimbursement system. This new system provides for reimbursement of tax paid in excess, as well as proportionate payment, equal to the actual or expected duration of the use of the vehicle in Norway. Whilst these changes brought the system more in line with EEA law, ESA takes the view that the system is incomplete. To be fully compatible, Norway needs to pay interest to adequately compensate for the taxes paid in excess.

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

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