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Beskrivning
Land | Norge |
---|---|
Lista | OBX |
Sektor | Telekom & Media |
Industri | Telekommunikation och -tjänster |
2023-09-07 14:00:00
The Court of Appeal ruled for the main parts in favor of Telenor ASA in a tax
case concerning losses on guarantees for financing in the Indian subsidiary
Unitech Wireless.
Telenor ASA deducted the loss in its tax return for 2013. On 5 June 2019,
Telenor ASA received a decision from the Tax Office disallowing the deduction.
As a result of the decision, a tax expense of NOK 2,491 million plus interest of
NOK 166 million were recognized in the accounts and paid in 2019. Telenor ASA
appealed the decision, and the Tax Appeal Board upheld the ruling on 10 February
2021.
Telenor ASA appealed the ruling to Oslo District Court. In a ruling received 28
March 2022, the Oslo District Court ruled in favor of Telenor and allowed
deduction for the losses in 2013. As a result, the tax expense with NOK 2,491
million and interest expense with NOK 166 million were reversed in the accounts
for 2022.
The government appealed the ruling from the district court. In ruling of 9 June
2023, the Court of Appeal decided in favor of Telenor that the loss is
deductible, in accordance with the ruling from Oslo District Court, however so
that the timing for recognition of the loss is changed from 2013 to 2015. The
tax expense will be increased due to the timing difference and declining tax
rates.
The government has now filed an appeal to the Supreme Court arguing that the
loss was not yet realized and that the loss in any event was not deductible. On
the basis that the government has appealed, Telenor ASA has filed a derivative
appeal that the loss should be recognized for the year 2013 instead of 2015.
The authorities are not obliged to repay the resulting tax amount together with
interest before there is a final enforceable ruling from the courts.
Contacts:
Investor Relations:
Frank Maaø +47 91 67 40 45
Sofie Traheim +47 90 26 36 54
Kristin Dreyer Hysing +47 95 84 45 02
Media:
Anders Krokan +47 95 20 90 37