WRITTEN QUESTION P-3485/03 by Torben Lund (PSE) to the Commission. EEA, Norway and taxation of EU workers.
Date: 2003-11-17
Institutions: European Parliament, Provisional data
Subjects: EFTA, European Economic Area, Norway, anti-discriminatory measure, free movement of workers, personal income tax, worker (EU)

C 88 E/150

Official Journal of the European Union

EN

8.4.2004

(2004/C 88 E/0159)

WRITTEN QUESTION P-3485/03

by Torben Lund (PSE) to the Commission

(17 November 2003)

Subject: EEA, Norway and taxation of EU workers

Although Norway is not a Member State of the EU,
it takes part in the internal market where the
principles of free movement of workers and equal treatment of all citizens apply. Nevertheless, the
Norwegian Government decided that, as of 1 January 2003, EU citizens, among others, working in
Norway would be taxed on journeys between their place of residence and their destination (in this
particular case a helicopter terminal/oil platform). Norwegian nationals working in Norway are not taxed
in this way.

Foreigners in Norway are allowed a deduction of 15 % on the basic rate of tax because they do not use
cultural and public social services to the same extent as Norwegians. Interest on loans, however, does not
qualify as tax-deductible.

Will the Commission say in this context to what extent Norway is allowed to adopt different taxation rules
for EU citizens and Norwegians working in Norway? Are the rules on the taxation of journeys consistent
with Norway’s agreements with the EU or does that country discriminate against workers from the EU?
Finally, what action does the Commission intend to take in the event that Norway has introduced
discriminatory rules?

Answer given by Mr Bolkestein on behalf of the Commission

(19 December 2003)

The Commission has not heard before of the problem raised by the Honourable Member. However, not
disposing of the applicable legal texts, the Commission can only refer to the fact that a distinction between
residents and non-residents is a basic and common feature in taxation, which the Court of Justice, in its
judgement of 14 February 1995 (case C-279/93 (cid:1) Schumacker), has accepted to be in principle not
contrary to Community law. However, if non-residents are in a comparable situation as residents, they may
not be taxed more heavily than the latter.

Since it is the particular charge of the European Free Trade Association (EFTA) Surveillance Authority
(ESA) to monitor and control the application of the European Economic Area (EEA) Agreement by the
EEA/EFTA States, the Commission will forward the problem raised to the ESA and ask the ESA to give it
the necessary follow-up.

(2004/C 88 E/0160)

WRITTEN QUESTION E-3565/03

by Herbert Bösch (PSE) to the Commission

(2 December 2003)

Subject: Enlargement preparations in EU border regions

In the run-up to enlargement
programme of ‘Preparatory Actions on the Impact of Enlargement in the Border Regions of the EU’.

the European Union is making appropriations available under the

The arrangements for 2004 include publication of a call for proposals for ‘qualification initiatives for
vulnerable groups of the labour force in EU regions bordering the candidate countries’ (1). One purpose of
the project is to assist employees at risk from enlargement by using qualification and training measures to
raise their occupational and geographical mobility. The programme provides for social partners,
educational institutions, vocational training centres and universities located in an EU Member State to
apply for a grant.