Source: EURLEX
Language: en
Format: md

|  |  |  |  |
| --- | --- | --- | --- |
| 7.6.2007 | EN | Official Journal of the European Union | C 126/18 |

---

Authorisation of State aid pursuant to Article 61 of the EEA Agreement and Article 1(3) in Part I of Protocol 3 to the Surveillance and Court Agreement

EFTA Surveillance Authority decision not to raise objections

(2007/C 126/11)

Date of adoption:

EFTA State: Norway

Aid No: Case 61023

Title: Amendment to regulations concerning tax deductions for expenses of research and development (SkatteFUNN scheme)

Objective: The principal objective of the scheme is to stimulate enterprises to increase their efforts regarding R&D

Legal basis: § 16-40 of the Tax Law, Tax deduction for expenses for research and development ‘Skatteloven §. 16-40 Skattefradag for kostnader til forskning og utvikling (FoU-fradrag)’and ‘Forskrift til skatteloven § 16-40’

Budget/Duration: Overall budget: NOK 1 150 million per annum. The scheme is without a limited duration but is subject to the Norwegian parliament's annual tax decision.

The authentic text of the decision, from which all confidential information has been removed, can be found at:

http://www.eftasurv.int/fieldsofwork/fieldstateaid/stateaidregistry

---

[Top](#document1)