Jurisdiction for the State’s claim for compensation from a person residing abroad after alleged tax evasion
The Supreme Court's Appeals Selection Committee decided on 2 December 2025 that the appeal against Borgarting Court of Appeal's order 7 July 2025 will be heard by the Supreme Court.
A
(Counsel Nils Henrik Pettersson)
v.
The State represented by the Norwegian Tax Administration
(The Office of the Attorney General represented by Kristoffer Nerland)
Jurisdiction for the State’s claim for compensation from a person residing abroad after alleged tax evasion. Question of where the alleged economic damage "was caused or occurred". Article 5 (3) of the Lugano Convention.