Tuesday 3 and Wednesday 4 March
Discretionary assessment of tax in cases of associated enterprises. Issue of whether the Court of Appeal had authority to issue a directive concerning the determination of interest rates on intra-group loans in favour of the taxpayer. Section 13-1 of the Tax Act.
The Second Division of the Supreme Court will hear on
Tuesday 3 March 2026 at 09.00 - 14.30
Wednesday 4 March 2026 at 09.00 - 14.30
case no. 25-141970SIV-HRET, civil case, appeal against a judgment:
The State represented by the Petroleum Tax Office
(The Office of the Attorney General represented by Kaare Andreas Shetelig)
v.
Orlen Upstream Norway AS
(Counsel Andreas Bullen)