The exemption from Norway's air passenger tax does not amount to state aid within the meaning of the EEA Agreement.

Therefore, the EFTA Surveillance Authority (ESA) closed a complaint case against Norway. ESA acknowledges that the exemption might affect airlines differently according to their business model. However, the exemption is the result of an inherent mechanism necessary for the operability and effectiveness of the air passenger tax system. According to EEA rules, this does not constitute unlawful state aid.




Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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