The Supreme Court on Tuesday ruled that Nav has demanded too much in annual social security contributions from a Norwegian who works in Malaysia. – Reimbursement requirements, says Deloitte’s lawyer.
The case before the Supreme Court was about a person working in Malaysia paying high or low social security contributions for his voluntary membership in the National Insurance Scheme.
Nav believed the man was “not liable to tax in Norway” and charged him a high social security fee, despite clear wording in the opposite direction. The tax administration had assumed that the man was liable to tax and resembled him according to the one-year rule. The Supreme Court upheld the man.
Anette Fjeld heads Deloitte’s department for tax and fee litigation, and has led the case before the Court of Appeal and the Supreme Court. She is a litigant in two similar cases, which are pending in the Court of Appeal pending this clarification.
– People who mistakenly paid too much in social security contributions may now have the right to claim this repayment, she says.
Yngvar Åsholt, Director of Knowledge at Nav, explains that there have been disagreements in several courts about how high the fees those working in Malaysia should pay, and that they wanted a clarification in the Supreme Court.
– We have now got it, he says, adding:
– We did not agree with our view, but we are positive that the Supreme Court has clarified how high the fee will be for voluntary membership in these cases,
The state has stated that there are 541 cases where Norwegians worked in Malaysia in the period 2012 to 2018. Many of these may have been affected by the practice which, according to the Supreme Court, is incorrect.
© NTB Scanpix / #Norway Today