VAT compensation for municipal substance abuse and mental health housing in Stavanger municipality

On 4 August 2026, the Supreme Court's Appeals Selection Committee decided that the appeal against Gulating Court of Appeal's judgment of 26 March 2026 will be heard by the Supreme Court.

Stavanger municipality
(Advocate Oddgeir Wiig)

v.

The State, represented by the Directorate of Taxes
(The Attorney General, represented by Advocate Kristian Emil Moss Skjelland)

VAT compensation for municipal substance abuse and mental health housing in Stavanger municipality. Whether the housing is specially adapted for healthcare purposes or social welfare purposes. Section 4 subsection 3 of the VAT Compensation Act.