Constitutional issues in tax law (Norway)



political constitution; tax system; tax principles; human rights; constitutional jurisprudence.


In Norway, constitutional issues play a rather modest role in tax policy and praxis. There are few and rather insignificant procedural rules for tax rules, the most important being that rules on state taxes are valid only for one year. Judicial review is important, primarily concerning whether a tax assessment is within the tax laws. Courts can also decide on whether tax rules are within the Constitution. Such constitutional review is particularly important concerning the issue of retroactive tax rules; therefore, this is dealt with in some detail. Court can also decide on whether tax rules are in harmony with tax treaties, the European Economic Area Agreement and the European Convention on Human Rights.

Author Biography

Frederik Zimmer, University of Oslo


University of Oslo

The Faculty of Law

Department of Public and International Law


A and B v. Norway (2016), Cases 24130/11 and 29758/11, A and B v. Norway, ECtHR / Application N°24130/11 and N°29758/11, Judgment. Available:

Fokus Bank case (2004). “Fokus Bank ASA v The Norwegian State”, EFTA Court, Case E-1/04 Fokus Bank, dated 23 November 2004. Available:

Zimmer, Frederick (2016)). Retroactive Tax Legislation in Norway – The Shipowner Case of 2010, in: Heike Jochum et al. (eds.): Practical Problems in European and International Tax Law. Essays in honor of Manfred Mössner (IBFD, Amsterdam 2016).




How to Cite

Zimmer, F. (2023). Constitutional issues in tax law (Norway). Review of International and European Economic Law, 2(3). Retrieved from