Norwegian exemption for cost-sharing NPOs

The Norwegian legislator has often been much more concerned about the adverse effects of the VAT legislation on non-profit organizations (NPOs) and voluntary organizations than on other suppliers of goods and services. However, the 2001 VAT reform and a recent judgment of the Supreme Court have led to a dramatic increase in the burden of the tax on NPOs. In this article, the author describes that increased burden and the measures aimed at alleviating it. Further concessions are expected in the near future.