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Norway's Tax Blog – tax, VAT and legal matters

Norway's Tax Blog – tax, VAT and legal matters

Kristine Baltzersen

Mitt navn er Kristine Baltzersen og jeg jobber som advokatfullmektig i Advokatfirmaet PwC. Til daglig jobber jeg med å bistå næringsdrivende med rådgivning om merverdiavgift, toll og særavgifter. Jeg har jobbet hos PwC siden 2014 og bistår både nasjonale og internasjonale selskaper.

Jeg ønsker å dele mine erfaringer og kunnskap om merverdiavgift, og ta gjerne kontakt dersom du har spørsmål, kommentarer eller innspill.

My name is Kristine Baltzersen and I work as an associate lawyer at PwC Tax and Legal Services. I assist clients with general VAT advice, customs and other duties. I have worked at PwC Tax and Legal services since 2014, and I assist both national and international clients.

If you have any questions, comments or input, feel free to contact me!


[email protected]

45 years in technological doze

By Kristine Baltzersen , 11-Apr-2016 09:28:42

In a complaint against the tax authorities, there have been disagreements regarding the significance of a statement from the Ministry of Finance from 1971 regarding foreign ownership in VAT group registrations. The tax authorities has claimed that control considerations imply that the statement has the same relevance today, despite the technological development in the last 45 years. Thus, we are happy that the Directorate of Taxes finally has realized that information regarding company structures is more available today than in 1971, and has decided to allow VAT groups where there is more than one foreign owner in the structure.

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Areas of interest: VAT

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