Norway: Constitutional Prohibition of Retroactive Tax Legislation not Effective

• Autores: Thor Leegaard
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 9, 2001, págs. 347-350
• Idioma: inglés
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• Resumen

  • Retroactive legislation is not a rare phenomenon in Norwegian tax law. In a case note the author analyses a Supreme Court decision on the issue.