{"id":19428,"date":"2023-12-20T08:29:21","date_gmt":"2023-12-20T07:29:21","guid":{"rendered":"https:\/\/wiersholm.no\/?post_type=newsletter&#038;p=19428"},"modified":"2025-03-13T13:41:17","modified_gmt":"2025-03-13T12:41:17","slug":"decision-on-refund-of-fee-related-to-transit-of-wild-marine-resources","status":"publish","type":"newsletter","link":"https:\/\/wiersholm.no\/en\/newsletters\/decision-on-refund-of-fee-related-to-transit-of-wild-marine-resources\/","title":{"rendered":"Decision on refund of fee related to transit of wild marine resources"},"content":{"rendered":"<h1 class=\"wp-block-post-title\">Decision on refund of fee related to transit of wild marine resources<\/h1>\n\n\n<figure class=\"wp-block-image alignwide size-full\"><img decoding=\"async\" src=\"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2023\/12\/Sjo-2_AdobeStock_173509560_16-9-scaled-1.jpeg\" alt=\"\" class=\"wp-image-22248\" \/><\/figure>\n\n\n<p class=\"t2-ingress t2-ingress wp-block-t2-ingress wp-block-t2-ingress\">Wiersholm recently represented several foreign shipping companies demanding a refund of the team fee imposed on the catch of shrimp and cod in the Barents Sea, which was landed via an agent in Norway before being transported further to countries outside the EU.<\/p>\n\n<div class=\"t2-post-dynamic-part is-source-filter filter-competence_tags competence-tags wp-block-t2-post-dynamic-part\"><div class=\"wp-block-post-terms\"><a href=\"https:\/\/wiersholm.no\/en\/expertise\/tax-and-duties\/\" rel=\"tag\">Tax and Duties<\/a><\/div><\/div>\n\n\n<p>The further transport of catch \u201cbrought ashore from vessels sailing the flag of a member state of the European Union or the United Kingdom\u201d was initially exempt from the obligation to pay the team fee, cf. the Fish Sales Act \u00a7 8 and the transit regulation of April 21, 2006 no. 433 \u00a7 1.<\/p>\n\n\n\n<p>The Norwegian Raw Fish Association interpreted an additional requirement, which did not appear from the wording of the law or regulation, that the fish had to be transported to a country that is an EU member or to the United Kingdom. The shipping companies disputed that there was such an additional requirement and referred to the importance of the principle of legality.<\/p>\n\n\n\n<p>In recent years, the authorities have almost adopted a schizophrenic interpretation of the transit regulation:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The additional requirement was first claimed to apply in the transit regulation in a letter of October 18, 2017 from the Directorate of Fisheries to the Norwegian Raw Fish Association<\/li>\n\n\n\n<li>In a letter of November 11, 2021, the Ministry of Trade and Fisheries (NFD) assumed that no condition could be set about the destination precisely because such a condition cannot be derived from the regulation<\/li>\n\n\n\n<li>On May 10, 2023, the department turned around, and the department now claims that conditions about the destination could still be set<\/li>\n\n\n\n<li>On December 19, 2023, the department turned around again and assumed that the regulation did not authorize any such additional condition<\/li>\n<\/ul>\n\n\n\n<p>The NFD thus fully accepted the complaint and stated that there is not sufficient legal basis for imposing a fee on catches that are transported to a country other than an EU country or the United Kingdom when the other conditions in the transit regulation are met. The case was decided on the principle of legality:<\/p>\n\n\n\n<p><em>\u201cThe principle of legality is one of the cornerstones of the Norwegian legal system. In addition to the component that interventions against the individual must have a legal basis, there are two more components in the principle. The principle of legality limits the possibility of expansive interpretation and analogical application of a legal rule, and a requirement that the current law should be accessible and sufficiently precise so that the individual can understand the duties and rights that apply to him. [\u2026]<\/em><\/p>\n\n\n\n<p><em>After a specific weighting of the various elements, the department in this case comes to the conclusion that the components of the principle of legality about the limitation for expansive interpretation and the requirement for the legal rule\u2019s accessibility and precision weigh the heaviest.<\/em><\/p>\n\n\n\n<p><em>The complainant\u2019s arguments are accepted.<\/em><\/p>\n\n\n\n<p><em>&nbsp;The decision of May 11, 2023 is reversed, and the department asks the Raw Fish Association to make a new decision in the case.\u201d<\/em><\/p>\n\n\n\n<p>The case concerns the refund of the fee imposed on catches in the period 2016 to November 2021, as well as any fee imposed after May 2023 until August 2023.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"h-based-on-the-decision-other-shipping-companies-in-a-similar-situation-should-also-consider-submitting-a-request-for-reversal-and-refund\">Based on the decision, other shipping companies in a similar situation should also consider submitting a request for reversal and refund.<\/h5>\n\n\n\n<p>It should be noted that the NFD, effective from 3 September 2023, has changed the regulation, and it now follows from the transit regulation a destination requirement where the catch must be landed in the EU or the United Kingdom.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/lovdata.no\/dokument\/NL\/lov\/2013-06-21-75\/KAPITTEL_3#KAPITTEL_3\">fiskesalgslagsloven<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/lovdata.no\/dokument\/LTI\/forskrift\/2019-10-26-2221\">transittforskriften av 21. april 2006 nr. 433 om transitt av fisk&nbsp;fanget av og brakt i land fra britiske eller EU-fart\u00f8y<\/a> (fremt til august 2023)<\/li>\n\n\n\n<li><a href=\"https:\/\/lovdata.no\/dokument\/SF\/forskrift\/2006-04-21-433\">videretransportforskriften 3. september 2023<\/a><\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<h2 class=\"wp-block-heading\" id=\"h-key-contacts\">Key Contacts<\/h2>\n\n\n<div class=\"t2-featured-content-layout alignwide alignwide wp-block-t2-featured-content-layout\" role=\"list\">\n<div class=\"t2-featured-single-post t2-featured-content is-post-type-employee authorisation_tax-advokat competence_area_tax-dispute-resolution competence_area_tax-eu-and-eea-law competence_area_tax-professional-and-directors-liability competence_area_tax-tax-and-duties role_tax-partner wp-block-t2-featured-single-post\" role=\"listitem\"><a class=\"t2-post-link wp-block-t2-post-link\" href=\"https:\/\/wiersholm.no\/en\/people\/bb\/\">\n<figure class=\"t2-post-featured-image has-image-ratio-4-3 wp-block-t2-post-featured-image\"><img decoding=\"async\" src=\"https:\/\/personapi.wiersholm.no\/ProfilbilderCV\/bb_cv.jpg\" alt=\"\" \/><\/figure>\n\n<div class=\"wp-block-group t2-post-inner-content is-layout-flow wp-block-group-is-layout-flow\">\n\t<h3 class=\"t2-post-title wp-block-t2-post-title\"> Bettina Banoun<\/h3>\n\t<p class=\"has-x-small-font-size\">Partner<\/p>\n<\/div>\n\n<\/a>\n<\/div>\n\n<div class=\"t2-featured-single-post t2-featured-content is-post-type-employee authorisation_tax-advokat competence_area_tax-date-center competence_area_tax-fisheries-and-aquaculture competence_area_tax-renewable-energy-and-infrastructure competence_area_tax-tax-and-duties role_tax-senior-associate wp-block-t2-featured-single-post\" role=\"listitem\"><a class=\"t2-post-link wp-block-t2-post-link\" href=\"https:\/\/wiersholm.no\/en\/people\/hagr\/\">\n<figure class=\"t2-post-featured-image has-image-ratio-4-3 wp-block-t2-post-featured-image\"><img decoding=\"async\" src=\"https:\/\/personapi.wiersholm.no\/ProfilbilderCV\/hagr_cv.jpg\" alt=\"\" \/><\/figure>\n\n<div class=\"wp-block-group t2-post-inner-content is-layout-flow wp-block-group-is-layout-flow\">\n\t<h3 class=\"t2-post-title wp-block-t2-post-title\"> Hans Anders Grevstad<\/h3>\n\t<p class=\"has-x-small-font-size\">Senior associate<\/p>\n<\/div>\n\n<\/a>\n<\/div>\n<\/div><\/div>\n\n\n<div class=\"t2-post-dynamic-part is-source-filter filter-published_date_group wp-block-group published-date wp-block-t2-post-dynamic-part\"><div class=\"wp-block-group published-date has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div class=\"wp-block-group less-gap is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-2 wp-block-group-is-layout-flex\"><p>Published:&nbsp;<\/p><div class=\"wp-block-post-date\">20.12.2023<\/div><\/div><div class=\"wp-block-group less-gap is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-3 wp-block-group-is-layout-flex\"><p>Last modified:&nbsp;<\/p><div class=\"wp-block-post-date__modified-date wp-block-post-date\">13.03.2025<\/div><\/div><\/div><\/div>\n\n\n<div class=\"wp-block-group alignwide has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<hr class=\"wp-block-separator alignwide has-alpha-channel-opacity\" \/>\n\n\n\n<h2 class=\"wp-block-heading alignwide has-small-font-size\">Related Articles<\/h2>\n\n\n\n<div data-wp-router-region=\"query-filter\" class=\"wp-block-query alignwide is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 wiersholm-related-post-query wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-6d3fbd8f wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-23571 newsletter type-newsletter status-publish has-post-thumbnail hentry tag-nicolay-vold tag-norwegian-national-budget tag-per-westvang tag-tax-norway competence_area_tax-tax-and-duties\">\n<div class=\"t2-featured-template-post t2-featured-content is-post-type-newsletter tag-nicolay-vold tag-norwegian-national-budget tag-per-westvang tag-tax-norway competence_area_tax-tax-and-duties wp-block-t2-featured-template-post\"><a class=\"t2-post-link wp-block-t2-post-link\" href=\"https:\/\/wiersholm.no\/en\/newsletters\/the-norwegian-national-budget\/\">\n<figure style=\"--t2-focal-point: 50% 50%;\" class=\"t2-post-featured-image has-image-ratio-4-3 wp-block-t2-post-featured-image\"><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1440\" src=\"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/11\/love-stortinget-01-scaled.jpg\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" srcset=\"https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/11\/love-stortinget-01-scaled.jpg 2560w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/11\/love-stortinget-01-300x169.jpg 300w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/11\/love-stortinget-01-1024x576.jpg 1024w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/11\/love-stortinget-01-768x432.jpg 768w, https:\/\/wiersholm.no\/content\/uploads\/sites\/2\/2025\/11\/love-stortinget-01-1536x864.jpg 1536w, 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