# C_2018107EN.01001001.xml

| 22.3.2018 | EN | Official Journal of the European Union | C 107/10 |
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22.3.2018

EN

Official Journal of the European Union

C 107/10

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State aid — Decision to raise no objections

(2018/C 107/11)

The EFTA Surveillance Authority raises no objections to the following state aid measure:

| Date of adoption of the decision | : | 19 December 2017 |
| --- | --- | --- |
| Case No | : | 81341 |
| Decision No | : | 228/17/COL |
| EFTA State | : | Norway |
| Title (and/or name of the beneficiary) | : | State aid measures in favour of zero emission vehicles |
| Legal basis | : | The VAT provisions are laid down in the Act on Value Added Tax of 19 June 2009 No 58 and the Regulation concerning Value Added Tax of 15 December 2009 No 1540.
  The traffic insurance tax is regulated in Act 19 May 1933 No 11 concerning excise duties and Regulation 11 December 2001 No 1451 concerning excise duties.
  The re-registration tax is regulated in Regulation of 2 July 1986 No 1430 on the re-registration tax.
  The depreciation rules for electric vans (from 2018) will be set out in the Norwegian Tax Act of 26 March 1999 No 14, Section 14-43(4). |
| Type of measure | : | Aid scheme |
| Objective | : | Environmental aid |
| Form of aid and budget | : | (i) | zero VAT rating for zero emission vehicles, including the leasing of zero emission vehicles and supply and import of batteries for zero emission vehicles: around NOK 3,2 billion; |

Date of adoption of the decision

Date of adoption of the decision

:

19 December 2017

Case No

Case No

:

81341

Decision No

Decision No

:

228/17/COL

EFTA State

EFTA State

:

Norway

Title (and/or name of the beneficiary)

Title (and/or name of the beneficiary)

:

State aid measures in favour of zero emission vehicles

Legal basis

Legal basis

:

The VAT provisions are laid down in the Act on Value Added Tax of 19 June 2009 No 58 and the Regulation concerning Value Added Tax of 15 December 2009 No 1540.

The traffic insurance tax is regulated in Act 19 May 1933 No 11 concerning excise duties and Regulation 11 December 2001 No 1451 concerning excise duties.

The re-registration tax is regulated in Regulation of 2 July 1986 No 1430 on the re-registration tax.

The depreciation rules for electric vans (from 2018) will be set out in the Norwegian Tax Act of 26 March 1999 No 14, Section 14-43(4).

Type of measure

Type of measure

:

Aid scheme

Objective

Objective

:

Environmental aid

Form of aid and budget

Form of aid and budget

:

(i)

zero VAT rating for zero emission vehicles, including the leasing of zero emission vehicles and supply and import of batteries for zero emission vehicles: around NOK 3,2 billion;

| (ii) | exemption from traffic insurance tax: around NOK 360 million; |
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(ii)

exemption from traffic insurance tax: around NOK 360 million;

| (iii) | exemption from re-registration tax: around NOK 60 million; and |
| --- | --- |

(iii)

exemption from re-registration tax: around NOK 60 million; and

| (iv) | increased depreciation rate for electric vans: NOK 3 million. |
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(iv)

increased depreciation rate for electric vans: NOK 3 million.

Duration

Duration

:

Until 31 December 2023 for all measures in favour of all zero emission vehicles (battery electric vehicles, fuel cell vehicles and electric cargo vans), except for the zero VAT rating in favour of electric vehicles, which is notified until 31 December 2020.

Economic sectors

Economic sectors

:

Zero emission vehicles, batteries for zero emission vehicles.

Name and address of the granting authority

Name and address of the granting authority

:

| Ministry of Finance |
| --- |
| P. O Box 8008 Dep. |
| NO-0030 Oslo |
| NORWAY |

Ministry of Finance

P. O Box 8008 Dep.

NO-0030 Oslo

NORWAY

The authentic text of the decision, from which all confidential information has been removed, can be found on the EFTA Surveillance Authority’s website:

http://www.eftasurv.int/state-aid/state-aid-register/

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