Government measures in key jurisdictions 5th edition - Flipbook - Page 101
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 temporary Corona Act is extended until 1 June 2021 to make it possible to
process cases in the courts while respecting infection control measures. 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 at the time of the
Corona outbreak, the courts were granted NOK 35,000,000 to install necessary electronic
equipment to conduct electronic hearings. In October the courts were allocated an
additional NOK 39,000,000 to hire temporary judges, rent more office space and maintain
adequate infection control measures. This year, a budget increase of NOK 71,000,000 has
been granted to handle the Covid-19 situation, and NOK 42,600,000 to make courts even
more digital in 2021.
Tax
Has any new
legislation been
introduced in light
of Covid-19?
At the Covid-19 outbreak, several changes were adopted in payment deadlines for various
taxes and fees. In addition, a simplified scheme for deferred payment of taxes and fees was
introduced in June 2020. Self-employed persons, businesses, companies and private
individuals who are facing cash-flow issues because of the coronavirus situation may apply
for deferred payment of most tax and duty claims, as well as claims handled by the
Norwegian National Collection Agency. Those who have been granted the above
mentioned deferred payment, will be allowed to pay what they owe in instalments over a
period of six months. The first instalment payment falls due on 1 April 2021. The scheme
was first decided to apply until the end of 2020, but was later extended to 28 February 2021
and again until 30 June 2021.
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 30
June 2021. 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 nondeductible 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%.
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 June 2021.
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