Brev | Dato: 01.12.2015 | Finansdepartementet
Mottager: EFTA Surveillance Authority
Vår referanse: 14/4781 SL GHD/KR
The Norwegian Government hereby notifies to the EFTA Surveillance Authority a measure relating to Value Added Tax (VAT) on electronic news services
Pursuant to Part I Article 1 (3) and Part II Article 2 of Protocol 3 to the Surveillance and Court Agreement, the Ministry of Finance on behalf of the Norwegian Government hereby notifies to the EFTA Surveillance Authority a measure relating to Value Added Tax (VAT) on electronic news services. The measure is neither adopted nor in force.
The notified measure concerns VAT zero rating for electronic news services. The existing legislation concerning VAT zero rating for print newspapers is not a part of the notification. The notified measure entails all electronic news services, including broadcast and on-demand news services. The measure is described further in the notification attached.
It is the Government's principal position that zero rating for electronic news services does not fulfil the selectivity criterion and consequently does not constitute state aid within the meaning of article 61 (1) of the EEA Agreement. However, we acknowledge that the measure may constitute state aid, cf. the view taken by the Authority in decision 150/15/COL. The Ministry subsidiary argues that the measure is compatible with the functioning of the EEA Agreement according to Article 61(3). See detailed assessment in the notification attached.
The Ministry hopes that the provided information will enable the Authority to assess the notified measure.
Please do not hesitate to contact us if further information or documentation is needed.
Deputy Director General
Grethe H. Dahl