About the project
In Norwegian procedural tax law, several rules restrict taxpayers' access to court in tax assessment cases. The project will analyze the special rules that limit access to the courts in tax matters, largely excluding the general rules of civil procedure.
The project is divided into several subtopics, including but not limited to the following.
The project will examine the rules that determine what types of tax cases may be taken to court. It will analyze the rules on time limits for filing lawsuits and the right to act as a party in tax disputes. These questions are subject to specific regulations in tax law. The taxpayer generally has narrower access to litigation compared to the general principles of Norwegian civil procedure.
Norwegian tax law includes a non-statutory rule that limits taxpayers' ability to present new facts before the courts. As a general rule, taxpayers cannot present facts to the court that were not disclosed to the tax authorities during the administrative proceedings. This rule will be examined in the project.
Case law also provides examples of where courts have exercised caution in reviewing the discretion used by tax authorities. The intensity of judicial review will therefore be a subtopic in the project.
Goal
The project has a legal dogmatic approach. To some extent, legal policy analyses will also be relevant.