Norway (NO)

Jurisdiction Overview

408 *Are all court proceedings on civil tax matters openly accessible to the public, and the public cannot be ordered to leave the court room by invoking tax secrecy, bank secrecy, professional secrecy or comparable confidentiality rules? Yes
 Data Date: 2018


According to Thomson Reuters Practical Law: "All trials, both civil and criminal, are normally held in public, including those concerning tax matters. If certain conditions are met, the court can decide to hold a hearing behind closed doors. The protection of a taxpayer's business secrets or know-how may justify a closed hearing". Moreover, "(t)he taxpayer can choose to withhold information that would harm his business if made public, but must at the same time accept that the court cannot consider facts that are not presented. It is sometimes possible for the court to apply a closed doors policy with this type of evidence, although in practice this is seldom granted. Taxpayers can also be prohibited from revealing information as a result of binding business contracts. These considerations are often relevant when considering whether to initiate court proceedings" (