hydropower development in Åseral
The Supreme Court's Appeals Selection Committee decided on 9 April 2026 that the appeal against Borgarting Court of Appeal's judgment of 27 November 2025 will be heard by the Supreme Court.
Åseral municipality
(Counsel: Chirsti Erichsen Hurlen)
LVK (intervener)
(Counsel. Caroline Lund)
v.
The State represented by the Norwegian Tax Administration
(The Office of the Attorney General represented by Bjarne Snipsøyr)
Å Energi Vannkraft AS (intervener)
(Counsel: Knut Ekern)
Hydropower development in Åseral. Whether the costs of constructing a new water transfer tunnel may be deducted as “hypothetical maintenance” when determining the property tax assessment. Tax law. Section 18‑5 subsection 3 of the Tax Act.