- Norwegian Supreme Court declines to hear appeal of appellate court’s decision in favor of nonresident online fashion retailer
- Decision grants simplified VAT registration for B2C sales of small consignments and intangible services
- Case involved customs duties relief on clothes valued at less than NOK 3,000 per item
- Tax Authority argued company’s website indicated strong link to Norway, but Supreme Court rejected appeal
- Decision relevant for foreign online platforms with B2C sales in Norway, excluding foodstuff and beverages
Source: globaltaxnews.ey.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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