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State Aid

PR(09)33: The Authority approves changes to Norwegian Special Tax System for Shipping

31.3.2009

The EFTA Surveillance Authority has approved two changes to the Norwegian Special Tax System for Shipping.

By Decision No. 755/08/COL dated 3 December 2008, the Authority had approved both the new tax system which is currently in place and transitional measures dealing with the exit from the prior tax system.

In February, the Norwegian authorities notified two changes to the approved scheme: one concerning the functioning of environmental funds established by deferred taxes, i.e. the abolition of the need to invest in environmental measures within 15 years and a change in the limitations concerning the possibility for a company within the special tax system to extend guarantees for loans to companies outside the special tax system.

The Authority has taken the view that the two notified changes are compatible with the functioning of the EEA Agreement.

 

For further information, please contact:

Ms. Marianne Clayton, Senior officer
Competition and State Aid Directorate
tel. (+32)(0)2 286 18 23

 

31 March 2009




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