Norway does not give non‑resident, low-income pensioners the same tax deductions as are available to Norwegian residents.

The EFTA Surveillance Authority (ESA) considers this practice to be in breach of EEA rules and has today sent a reasoned opinion to Norway. The reasoned opinion is the second step in ESA's formal infringement procedure against Norway. The Norwegian government is now given two months to express its views, after which ESA may decide to refer the case to the EFTA Court. 

Press release


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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