The validity of the decision of the Tax Appeals Board
On 27 May 2026, the Supreme Court’s Appeals Selection Committee decided that the appeal against Borgarting Court of Appeal's judgment of 24 February 2026 will be heard by the Supreme Court.
The State, represented by the Norwegian Tax Administration
(The Office of the Attorney General, represented by advocate Kristoffer Nerland)
v.
Strawberry Services AS
Strawberry Hotels AS
(advocate Mathias Tveten)
The case concerns the validity of the decision of the Tax Appeals Board. Whether settlement costs are deductible under section 6-1 of the Tax Act, cf. section 6-24. The connection requirement. Allocation of costs within a group.