The Norwegian rules concerning registration tax on EEA-registered vehicles that are borrowed or leased by a Norwegian resident from a private person for temporary use in Norway are not in line with EEA rules. This is the conclusion of a reasoned opinion sent to Norway by the EFTA Surveillance Authority (ESA).
According to Norwegian legislation, persons permanently resident in Norway can, in principle, only borrow or lease a foreign-registered vehicle and use it temporarily in Norway if they pay the Norwegian registration tax in full in Norway. On the other hand, there is no duty to pay registration tax if the borrowed or leased vehicle is already registered in Norway.
Norway has recently amended its national legislation to allow the reimbursement of registration tax paid in excess. The purpose is to make sure that any tax paid is proportionate to the duration of the use of the vehicle in Norway. However, ESA is of the opinion that the system in place is incomplete. In order for it to be considered fully compatible with EEA law, it must provide for the possibility of an anticipated reduction of the registration tax in certain circumstances, in particular when the precise duration of the use can be determined, such as for example in a rental or lease contract. Furthermore, ESA takes the view that national legislation fails to ensure that the remainder of the tax paid is reimbursed with compensation of interests, as required by EEA law.
Bron: EFTA Surveillance Authority
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