For så vidt angår EØS-aftalens artikel 61, stk. 3, kan kompensationen for indgående moms ikke falde ind under EØS-aftalens artikel 61, stk. 3, litra a), da ingen af de norske regioner opfylder disse betingelser, der kræver en unormal lav levestandard eller alvorlig underbeskæftigelse.
As far as the application of Article 61(3) of the EEA Agreement is concerned, the input tax compensation cannot be considered within the framework of Article 61(3)(a) of the EEA Agreement since none of the Norwegian regions qualify for this provision, which requires an abnormally low standard of living or serious underemployment.