Validity of the Tax Appeals Board's decision
On 24 July 2026, the Supreme Court's Appeals Selection Committee decided that the appeal against Borgarting Court of Appeal's judgment of 4 March 2026 will be heard by the Supreme Court.
The Tax Appeals Board
(Advocate Amund Noss)
Storebrand Livsforsikring AS (intervener)
(Advocate Harald Hauge)
v.
The State, represented by the Ministry of Finance
(The Attorney General's Office, acting through Advocate Gøran Østerman Thengs)
Validity of the Tax Appeals Board's decision. Whether a group contribution without tax effect constitutes "repayment of paid-in share premium" under section 10-35 of the Tax Act. Tax law.