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Julia Fernández Arribas
8th June 2021
Competition & State Aid Internal Market Tax

No State aid rules infringement: ESA concludes investigation on tax-ruling practices

The EFTA Surveillance Authority (ESA) has closed its investigation into tax-ruling practices of Norway, Liechtenstein and Iceland, with no evidence found on State aid-related infringements.

Following an assessment of the tax-ruling practices in the countries in question, the ESA has not found any instance where tax rulings infringe the rules laid down in the EEA Agreement on State aid.

The assessment was carried out at ESA’s own initiative, and was undertaken in parallel with an assessment by the European Commission of EU Member States’ tax ruling practices.

Read the press release here.  


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