It is believed to be the first challenge made against a decision given under the multiple international tax information exchange agreements that the Island has signed up to.
The action was brought jointly by Volaw Trust and Corporate Services Ltd and Norwegian national Berge Gerdt Larsen.
It challenged decisions of the Island’s Comptroller of Income to order production of documents so that they can be given to the Norwegian authorities.
The Norwegian authorities are seeking the information in relation to an investigation into alleged multi-million krona tax evasion by Mr Larsen.
