Tilsynsmyndigheden er helt principielt uenig med de norske myndigheder, når de påstår, at denne afgiftslempelse ikke vil udgøre nogen fordel efter EØS-aftalens artikel 61, stk. 1, hvis fritagelsen for stempel- og tinglysningsafgift får en indvirkning på Entras åbningsbalance, der neutraliserer fordelen ved afgiftsfritagelsen.
As a matter of principle, the Authority disagrees with the Norwegian Authorities that the existence of this tax relief would not constitute an advantage in the sense of Article 61(1) of the EEA Agreement if the exemption from excise duty has influenced the settingup of the opening balance sheet of Entra in a way that, allegedly, has neutralised the advantage flowing from the tax exemption.