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Document E2007C0607(01)

    Authorisation of State aid pursuant to Article 61 of the EEA Agreement and Article 1(3) in Part I of Protocol 3 to the Surveillance and Court Agreement — EFTA Surveillance Authority decision not to raise objections

    IO C 126, 7.6.2007, p. 18–18 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    7.6.2007   

    EN

    Official Journal of the European Union

    C 126/18


    Authorisation of State aid pursuant to Article 61 of the EEA Agreement and Article 1(3) in Part I of Protocol 3 to the Surveillance and Court Agreement

    EFTA Surveillance Authority decision not to raise objections

    (2007/C 126/11)

    Date of adoption:

    EFTA State: Norway

    Aid No: Case 61023

    Title: Amendment to regulations concerning tax deductions for expenses of research and development (SkatteFUNN scheme)

    Objective: The principal objective of the scheme is to stimulate enterprises to increase their efforts regarding R&D

    Legal basis: § 16-40 of the Tax Law, Tax deduction for expenses for research and development ‘Skatteloven §. 16-40 Skattefradag for kostnader til forskning og utvikling (FoU-fradrag)’and ‘Forskrift til skatteloven § 16-40’

    Budget/Duration: Overall budget: NOK 1 150 million per annum. The scheme is without a limited duration but is subject to the Norwegian parliament's annual tax decision.

    The authentic text of the decision, from which all confidential information has been removed, can be found at:

    http://www.eftasurv.int/fieldsofwork/fieldstateaid/stateaidregistry


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