Norway may exempt waste incineration special tax for companies in the European carbon market
26 Mar 2026
Effective: 10 Dec 2025
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Who is affected:
Waste incineration companies covered by the EU ETS operating in Norway
Summary
The EFTA Surveillance Authority approves Norway's exemption from the waste incineration tax for companies already included in the EU Emissions Trading System (EU ETS).
Detailed analysis
PRO
Decision 202/25/COL of the EFTA Surveillance Authority, adopted on 10 December 2025, authorises Norway to maintain exemptions from the special tax on waste incineration for companies participating in the EU Emissions Trading System (EU ETS). The measure avoids double taxation on CO2 emissions, as these companies alread…
Full official title
CELEX:E2025C0202: DECISIÓN DEL ÓRGANO DE VIGILANCIA DE LA AELC N.o 202/25/COL, de 10 de diciembre de 2025, relativa a las exenciones del impuesto especial sobre la incineración de residuos para las empresas incluidas en el RCDE UE (Noruega) [2026/740]