Supreme Court of Norway Supreme Court of Norway The Supreme Court of Norway (Norwegian Bokmål: "(Norges) Høyesterett"; Norwegian Nynorsk: "(Noregs) Høgsterett"; lit. ‘Highest Court’) was established in 1815 on the basis of section 88 in the Constitution of the Kingdom of Norway, which prescribes an independent judiciary. It is located in the capital Oslo. In addition to serving as the court of final appeal for civil and criminal cases, it can also rule whether the Cabinet has acted in accordance with Norwegian law and whether the Parliament has passed legislation consistent with the Constitution. The King of Norway has sole authority to appoint judges
Taxation in Norway to capital income (income shifting). In the 2006 tax reform, the income shifting problem was solved by reducing the top marginal tax rate on labour income and introducing a dividend and capital gains tax on return above the normal return of the capital invested (shareholder model). Company shareholders were exempt from dividend and capital gains tax (exemption method), whilst proprietorships and partnerships were taxed at similar principles as the shareholder model. Taxation in Norway Taxation in Norway is levied by the central government, the county municipality ("fylkeskommune") and the municipality ("kommune"). In 2012 the total tax revenue was 42.2% of