# C_2015232EN.01001301.xml

| 16.7.2015 | EN | Official Journal of the European Union | C 232/13 |
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16.7.2015

EN

Official Journal of the European Union

C 232/13

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No state aid within the meaning of Article 61(1) of the EEA Agreement

(2015/C 232/09)

The EFTA Surveillance Authority considers that the following measures do not constitute State aid within the meaning of Article 61(1) of the EEA Agreement or raises no objections to them:

| Date of adoption of the decision | : | 21 April 2015 |
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| Case No | : | 76399 |
| Decision No | : | 150/15/COL |
| EFTA State | : | Norway |
| Title (and/or name of the beneficiary) | : | State aid measures in favour of electric vehicles |
| Legal basis | : | Article 61(1) of the EEA Agreement
  or
  Article 61(3)(c) of the EEA Agreement |
| Type of measure | : | No State aid: allowance granted to electric vehicles to drive in bus lanes.
  Compatible State aid: (i) the zero VAT rating for the supply and import of electric vehicles, (ii) the zero VAT rating for the leasing of electric vehicles, (iii) the zero VAT rating for the supply and import of batteries to electric vehicles, (iv) the reduced annual vehicle tax for electric vehicles, (v) the non-payment of road tolls by electric vehicles, (vi) electric cars free boarding on classified national road ferries, and (vii) the favourable income tax calculation for employees benefitting from private use of company electric cars. |
| Objective | : | Environmental aid |
| Form of aid | : | Mainly tax exemptions |
| Budget | : | Estimated around NOK 1 500 million per year |
| Duration | : | Until 31 December 2017 for the VAT measures |
| Economic sectors | : | Manufacture of vehicles (NACE C.28.1.1). Electric vehicles. |
| Name and address of the granting authority | : | Ministry of Finance |

Date of adoption of the decision

Date of adoption of the decision

:

21 April 2015

Case No

Case No

:

76399

Decision No

Decision No

:

150/15/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 electric vehicles

Legal basis

Legal basis

:

Article 61(1) of the EEA Agreement

or

Article 61(3)(c) of the EEA Agreement

Type of measure

Type of measure

:

No State aid: allowance granted to electric vehicles to drive in bus lanes.

Compatible State aid: (i) the zero VAT rating for the supply and import of electric vehicles, (ii) the zero VAT rating for the leasing of electric vehicles, (iii) the zero VAT rating for the supply and import of batteries to electric vehicles, (iv) the reduced annual vehicle tax for electric vehicles, (v) the non-payment of road tolls by electric vehicles, (vi) electric cars free boarding on classified national road ferries, and (vii) the favourable income tax calculation for employees benefitting from private use of company electric cars.

Objective

Objective

:

Environmental aid

Form of aid

Form of aid

:

Mainly tax exemptions

Budget

Budget

:

Estimated around NOK 1 500 million per year

Duration

Duration

:

Until 31 December 2017 for the VAT measures

Economic sectors

Economic sectors

:

Manufacture of vehicles (NACE C.28.1.1). Electric vehicles.

Name and address of the granting authority

Name and address of the granting authority

:

Ministry of Finance

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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