@article{Zimmer_2023, title={Constitutional issues in tax law (Norway)}, volume={2}, url={https://rieel.com/index.php/rieel/article/view/39}, abstractNote={<p class="xcontentpasted0" style="margin: 0cm; text-align: justify;"><span lang="EN-US" style="color: black;">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.</span></p>}, number={3}, journal={Review of International and European Economic Law}, author={Zimmer, Frederik}, year={2023}, month={Mar.} }