WHAT'S GOING ON IN...: NORWAY: CONSTITUTIONAL PROHIBITION OF RETROACTIVE TAX LEGISLATION NOT EFFECTIVE

Type

Journal

Author

Leegaard, T.

Published Date

September 1, 2001

Issue

European Taxation 2001 (Volume 41), No. 9

Retroactive legislation is not a rare phenomenon in Norwegian tax law. In a case note the author analyses a Supreme Court decision on the issue.