The Authority proposed that the Norwegian authorities implement the following changes to ensure that the financing of waste collection services in Norway comply with the state aid rules in the EEA Agreement:
- Municipal waste collectors should be required to keep separate accounts for the collection of household waste in its own municipality and its other activities.
- Norwegian authorites should ensure that no cross subsidisation between the non-economic and economic activities of the municipal waste collectors occurs. In particular, they need to ensure that a fair portion of the fixed common costs are allocated to the economic activities.
- All municipal waste collectors that offer services on the market should be required to pay income tax.
The Norwegian authorities agreed to the Authority's suggestions and assured the Authority of their full implementation. They also submitted draft amendments to the Waste Regulation as well as draft tax amendments. The Norwegian authorities confirmed that the measures would be fully implemented before 1 January 2014.