Government measures in key jurisdictions 4th edition - Flipbook - Page 98
Norway
Litigation
Are the courts
operating?
The courts are operating, though with certain Covid-19 restrictions and measures, such as restricted
access for spectators, the media, etc.
Due to the strict Covid-19 restrictions implemented in March 2020 the courts scaled back operations until
13 April 2020. Most first instance hearings and appeal hearings were postponed and had to be
rescheduled. Nevertheless, certain hearings were conducted as live-link meetings, pursuant to section
13-1, sub-section 3 b), of the Civil Procedure Act, and according to Section 2 of the temporary Corona Act
such live-link meetings could be conducted without prior consent, as long as the court found it
"necessary and unobjectionable" to conduct court hearings remotely.
The courts are working hard to get back on schedule and many postponed hearings have been
rescheduled. However, the courts are still prioritising criminal proceedings, labour disputes, family
disputes, etc.
To reduce the waiting time and to increase the courts' operating capacity, the courts have been granted
NOK 35,000,000 to install necessary electronic equipment to conduct electronic hearings. An additional
NOK 39,000,000 has been proposed to hire temporary judges, rent more office space and maintain
adequate infection control measures.
Tax
Has any new
legislation been
introduced in light
of Covid-19?
The date for payment of income tax was postponed from 15 April 2020 to 1 September 2020. Advance tax
payments for self-employed persons which was due on 15 March 2020 was deferred until 4 May 2020,
and payments due 15 May 2020 was deferred until 15 July 2020. The government also postpone the
statutory due date for payment of Value Added Tax for the 1st VTA term (Jan-Feb) of 2020. The statutory
due date is 10 April, but this due date was postponed until 10 June 2020.
The Parliament resolved on 21 March 2020 to lower the reduced VAT rate of 12% applicable to passenger
traffic hotels, broadcasting, movie theatres, sporting events, amusement parks and adventure centres, to
6%. The change will be effective as of 1 April 2020 until 31 October 2020. Business registered for Value
Added Tax purchasing such as services during this period, who are invoiced with Value Added Tax at rate
12% instead of 6%, will not be entitled to deduct the full Value Added Tax amount – only the part of 6%.
To avoid that the non-deductible amount becomes a cost, the purchaser must require the seller to issue a
credit note and new invoice with the correct Value Added Tax rate of 6%.
The government has proposed to defer payment of the employer's national insurance contribution falling
due on 15 March 2020 to 15 August 2020.
Company
law matters
Have any measures
been put in place to
accommodate social
distancing (such as
remote general
meetings)?
In particular, the following temporary simplifications in relation to corporate activities have been
adopted.
Private limited liability- and public limited liability companies (AS, ASA and SE) may hold both board
meetings and general meetings virtually. The board of directors shall ensure that, to the extent
possible, all board members participate at the board meetings. Moreover, the board of directors shall
ensure that all shareholders can participate at the general meeting and that participation and voting is
controlled in a satisfactory manner. The temporary simplifications will remain in effect as it stands until
1 November 2020
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