Norway. Tax Proceedings in Norway: An Overview Including Recent Decisions of the Supreme Court

• Autores: Clement Endresen
• Localización: European taxation, ISSN 0014-3138, Vol. 57, Nº. 7, 2017, págs. 288-298
• Idioma: inglés
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• Resumen

  • 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.