The Authority considers that the reference framework for assessing selectivity is the Norwegian Tax Act from which Norsk Tipping AS enjoys an explicit exemption in section 2.30(g) No 3 of the Norwegian Tax Act.
Järelevalveamet on arvamusel, et võrdlusraamistik valikulisuse hindamiseks on Norra maksuseadus, mida sõnaselgelt ei kohaldata ettevõtja Norsk Tipping AS suhtes vastavalt Norra maksuseaduse jaotise 2.30 g punktile 3.