tilsvarendeavgifter

Tilsvarendeavgifter is a term used in Norwegian public finance and tax law to describe charges or taxes that have a comparable effect, burden, or function to another tax or fee. The concept is used to assess whether different charges for goods, services, or activities should be treated as equivalent for policy purposes, such as comparing domestic and imported products or aligning national rules with international or EU/EEA standards. It is not a single tax type; rather it denotes a criterion for similarity in rate, scope, or administrative burden.

In practice, authorities may invoke tilsvarendeavgifter when designing or evaluating fiscal policy, to ensure neutrality and avoid distortion in competition. For example, when a country imposes an excise, VAT, environmental levy, or user fee on a product or activity, a corresponding charge may be considered tilsvarendeavgift if it serves a similar revenue raise and economic effect. The concept is often relevant in discussions of cross-border trade, taxation of services, and the alignment of national taxation with international obligations.

See also: tax, fee, excise, VAT, environmental levy, cross-border trade.