Norway - Tax Proceedings in Norway: An Overview Including Recent Decisions of the Supreme Court
- C. Endresen
- European Taxation, 2017 (Volume 57), No 7
- 12 June 2017
In this article, the author provides a short introduction to tax proceedings in Norway, including a description of the recent restructuring of the tax administration. The main part of the article provides a survey of tax cases decided by the Supreme Court that involve procedural issues, most of which also have to be dealt with in other jurisdictions.