The EFTA Surveillance Authority has approved Norway's zero VAT rating for electric cars. This approval is valid until the end of 2017.

Other measures to stimulate the demand of electric cars are approved as well. The zero VAT rating for electric cars was notified by the Norwegian authorities in November 2014. During its assessment, the Authority also identified other measures already adopted by the Norwegian authorities to stimulate the demand of electric cars. Some of the measures have been in force since the 1990s. The Authority has decided that those measures are in line with the State aid rules of the EEA Agreement since they aim to achieve an objective of common interest: the reduction of greenhouse gas emissions. The measures are also proportionate and appropriate to achieve that objective. The support scheme does provide an indirect advantage for manufacturers and dealers of electric cars. However, the scheme does not discriminate between car manufacturers since all electric car models are eligible for aid.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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