Tax litigation in Norway

The method for resolving tax disputes in Norway involves an appeal system within the tax administration combined with a right to have the decision reviewed in the courts. This article gives an overview of the administrative system in Norway and outlines the procedure followed by the courts. The article also describes some of the distinctive features of the tax litigation system in Norway and the courts' way of deciding tax issues. In the last part, the article points out the main features of Norway's new system for binding advance rulings in connection with tax issues.