Breach of the VAT Act

Justices: Møse, Falkanger, Arntzen, Falch, Thyness

In a convicting judgment for VAT evasion under section 21-4 subsection 1 of the VAT Act, the Court of Appeal found that negligence with regard to the content of the VAT rules was sufficient was sufficient for conviction. The Supreme Court stated that ignorance as to the content of the relevant Norwegian VAT rules prevented conviction for willful evasion of VAT under section 21-4 subsection 1. It was a mistake of fact rather than a mistake of law. Thus, negligence with regard to the VAT obligation was not sufficient for conviction. The Supreme Court did not consider whether the same applies today, after the penal provision has been moved to sections 378 and 379 of the Penal Code. The Court of Appeal's judgment was set aside.