Eidsivating Court of Appeals issued a fundamental ruling concerning property taxes on machinery and equipment in so-called “plants and factories,” i.e. production businesses. Many local authorities have practiced including this in the tax basis. The Court of Appeals clearly states that this contravenes the law when the business operates in ordinary factory buildings. Advokatfirmaet Økland & Co c/o Lawyer Gjermund Pekeberg represented Johs Rasmussen AS (NorDan), Norway’s largest manufacturer of windows and doors. The counterparty was the Municipality of Sel in Gudbrandsdalen. Johs Rasmussen AS’ claims were fully upheld in the case, which will be of major fundamental importance if it is upheld. The appeals deadline is 21 September.
Read the full decision here: LE-2016-176075