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PR(95)11: Icelandic commodity tax brought to the EFTA Court


The EFTA Surveillance Authority has today decided to bring a matter concerning Iceland before the EFTA Court.

The case concerns the compatibility with Article 14 of the EEA Agreement of a Commodity tax levied on products, whether imported or domestically produced.  Due to the manner in which the tax is calculated and collected, the Surveillance Authority deems that the levying of the tax amounts to discriminatory taxation, as prohibited under Article 14 of the EEA Agreement. 

A reasoned opinion was delivered to Iceland on 21 June 1995, calling upon the Icelandic Government to rectify the situation.   However, the necessary measures to comply with the opinion within the period laid down by the Authority have not been taken.

For further information please contact Mr. Håkan Berglin, Director of the Legal and  Executive Affairs Department, tel. 32 2 286 18 30.

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