{"id":754,"date":"2019-12-12T09:27:36","date_gmt":"2019-12-12T08:27:36","guid":{"rendered":"http:\/\/localhost\/2019\/hammervoll\/people\/henrik-myklebust\/"},"modified":"2021-03-24T15:47:14","modified_gmt":"2021-03-24T14:47:14","slug":"henrik-myklebust","status":"publish","type":"people","link":"https:\/\/pind.no\/en\/people\/henrik-myklebust\/","title":{"rendered":"Henrik Myklebust"},"content":{"rendered":"\n<p>Henrik Myklebust works mainly with company law, real estate and litigation. Myklebust had tax law and company law as special subjects during his studies and wrote a master&#8217;s thesis on VAT on the import of remotely deliverable services. <\/p>\n","protected":false},"featured_media":391,"template":"","titles":[74],"locations":[68],"people_sectors":[63,57,61,60],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v17.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pind.no\/en\/people\/henrik-myklebust\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Henrik Myklebust - Advokatfirmaet Pind\" \/>\n<meta property=\"og:description\" content=\"Henrik Myklebust works mainly with company law, real estate and litigation. Myklebust had tax law and company law as special subjects during his studies and wrote a master&#8217;s thesis on VAT on the import of remotely deliverable services.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pind.no\/en\/people\/henrik-myklebust\/\" \/>\n<meta property=\"og:site_name\" content=\"Advokatfirmaet Pind\" \/>\n<meta property=\"article:modified_time\" content=\"2021-03-24T14:47:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/pind.no\/wp-content\/uploads\/2019\/12\/Henrik-Myklebust.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2126\" \/>\n\t<meta property=\"og:image:height\" content=\"1535\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/pind.no\/#website\",\"url\":\"https:\/\/pind.no\/\",\"name\":\"Advokatfirmaet Pind\",\"description\":\"Kunnskap. Engasjement. Resultater.\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/pind.no\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/pind.no\/en\/people\/henrik-myklebust\/#primaryimage\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/pind.no\/wp-content\/uploads\/2019\/12\/Henrik-Myklebust.jpg\",\"contentUrl\":\"https:\/\/pind.no\/wp-content\/uploads\/2019\/12\/Henrik-Myklebust.jpg\",\"width\":2126,\"height\":1535},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/pind.no\/en\/people\/henrik-myklebust\/#webpage\",\"url\":\"https:\/\/pind.no\/en\/people\/henrik-myklebust\/\",\"name\":\"Henrik Myklebust - Advokatfirmaet Pind\",\"isPartOf\":{\"@id\":\"https:\/\/pind.no\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/pind.no\/en\/people\/henrik-myklebust\/#primaryimage\"},\"datePublished\":\"2019-12-12T08:27:36+00:00\",\"dateModified\":\"2021-03-24T14:47:14+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/pind.no\/en\/people\/henrik-myklebust\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/pind.no\/en\/people\/henrik-myklebust\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/pind.no\/en\/people\/henrik-myklebust\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Hjem\",\"item\":\"https:\/\/pind.no\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Henrik Myklebust\"}]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/pind.no\/en\/people\/henrik-myklebust\/","og_locale":"en_US","og_type":"article","og_title":"Henrik Myklebust - Advokatfirmaet Pind","og_description":"Henrik Myklebust works mainly with company law, real estate and litigation. Myklebust had tax law and company law as special subjects during his studies and wrote a master&#8217;s thesis on VAT on the import of remotely deliverable services.","og_url":"https:\/\/pind.no\/en\/people\/henrik-myklebust\/","og_site_name":"Advokatfirmaet Pind","article_modified_time":"2021-03-24T14:47:14+00:00","og_image":[{"width":2126,"height":1535,"url":"https:\/\/pind.no\/wp-content\/uploads\/2019\/12\/Henrik-Myklebust.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebSite","@id":"https:\/\/pind.no\/#website","url":"https:\/\/pind.no\/","name":"Advokatfirmaet Pind","description":"Kunnskap. Engasjement. Resultater.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/pind.no\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"ImageObject","@id":"https:\/\/pind.no\/en\/people\/henrik-myklebust\/#primaryimage","inLanguage":"en-US","url":"https:\/\/pind.no\/wp-content\/uploads\/2019\/12\/Henrik-Myklebust.jpg","contentUrl":"https:\/\/pind.no\/wp-content\/uploads\/2019\/12\/Henrik-Myklebust.jpg","width":2126,"height":1535},{"@type":"WebPage","@id":"https:\/\/pind.no\/en\/people\/henrik-myklebust\/#webpage","url":"https:\/\/pind.no\/en\/people\/henrik-myklebust\/","name":"Henrik Myklebust - Advokatfirmaet Pind","isPartOf":{"@id":"https:\/\/pind.no\/#website"},"primaryImageOfPage":{"@id":"https:\/\/pind.no\/en\/people\/henrik-myklebust\/#primaryimage"},"datePublished":"2019-12-12T08:27:36+00:00","dateModified":"2021-03-24T14:47:14+00:00","breadcrumb":{"@id":"https:\/\/pind.no\/en\/people\/henrik-myklebust\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/pind.no\/en\/people\/henrik-myklebust\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/pind.no\/en\/people\/henrik-myklebust\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Hjem","item":"https:\/\/pind.no\/en\/"},{"@type":"ListItem","position":2,"name":"Henrik Myklebust"}]}]}},"acf":{"telefon":"+47 452 31 201","experience":[{"from_year":"","to_year":"","description":"Senior associate, Advokatfirmaet Pind AS"},{"from_year":"2019","to_year":"2019","description":"Associate, Advokatfirmaet Pind AS "}],"education_list":[{"graduation_date":"2017","description":"Master of Laws, University of Bergen, Norway"},{"graduation_date":"2019","description":"Practicing Certificate"}],"publication_list":[{"ID":557,"post_author":"1","post_date":"2019-06-25 11:00:00","post_date_gmt":"2019-06-25 09:00:00","post_content":"<!-- wp:paragraph -->\n<p>Finansdepartementet har lagt frem forslag til lovfesting av en generell omg\u00e5elsesregel. Regelen skal erstatte den gjeldende ulovfestede omg\u00e5elsesnormen.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Den ulovfestede omg\u00e5elsesnormen er utviklet av H\u00f8yesterett gjennom langvarig rettspraksis. Normens funksjon er \u00e5 trekke grensen mellom akseptabel skatteplanlegging og uakseptabel skatteomg\u00e5else. Er vilk\u00e5rene for \u00e5 anvende den <a href=\"https:\/\/google.com\">ulovfestede <\/a>regelen oppfylt, kan reelle og lovlige disposisjoner gi andre skattemessige virkninger enn det som f\u00f8lger av de ordin\u00e6re skattereglene, slik at resultatet blir i tr\u00e5d med skattereglenes form\u00e5l.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Vurderingen av om omg\u00e5elsesnormen skal anvendes, blir etter gjeldende rett delt i to hovedvilk\u00e5r; et<strong>&nbsp;grunnvilk\u00e5r<\/strong>&nbsp;og et&nbsp;<strong>tilleggsvilk\u00e5r<\/strong>&nbsp;som best\u00e5r av en totalvurdering.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Begge vilk\u00e5r m\u00e5 v\u00e6re oppfylt for at de skatterettslige virkninger av transaksjonen skal kunne settes til side. Grunnvilk\u00e5ret inneb\u00e6rer at det vesentlige form\u00e5let med den disposisjon som er valgt, m\u00e5 v\u00e6re \u00e5 spare skatt. Tilleggsvilk\u00e5ret inneb\u00e6rer at disposisjonen i tillegg, ut fra en totalvurdering av den aktuelle disposisjonens virkning, form\u00e5l og omstendighetene ellers, m\u00e5 fremst\u00e5 som stridende mot skattereglenes form\u00e5l. Denne todelingen av vurderingen er opprettholdt i departementets forslag til lovfesting av regelen.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Forslaget til lovfestet omg\u00e5elsesnorm forutsettes \u00e5 gi resultater som i hovedsak vil v\u00e6re sammenfallende med det som f\u00f8lger av den gjeldende ulovfestede normen. P\u00e5 tre punkter vil det imidlertid bli lagt opp til endringer som alle inneb\u00e6rer skjerpelser og alts\u00e5 er i skattyters disfav\u00f8r:<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:list -->\n<ul><li>Skattebesparelse i andre land skal som hovedregel holdes utenfor n\u00e5r forretningsmessige virkninger avveies og vurderes mot skattemessige virkninger. Etter den gjeldende normen vil skattebesparelse i utlandet kunne likestilles med forretningsmessige virkninger, og dermed bidra til at det vesentlige form\u00e5let ikke er \u00e5 spare skatt.<\/li><\/ul>\n<!-- \/wp:list -->\n\n<!-- wp:list -->\n<ul><li>Form\u00e5let med transaksjonen skal i st\u00f8rre grad vurderes etter hvordan saken objektivt sett fremst\u00e5r p\u00e5 grunnlag av omstendighetene i saken. Lovfestingen inneb\u00e6rer at det relevante vurderingstemaet vil v\u00e6re hvorvidt det for en alminnelig rasjonell skattyter fremst\u00e5r som at det vesentlige form\u00e5let med disposisjonen er forretningsmessige forhold, eller om det vesentlige form\u00e5let er \u00e5 spare skatt. Den konkrete skattyters subjektive form\u00e5l med disposisjonen var tidligere relevant, men skal alts\u00e5 ikke v\u00e6re relevant vurderingsmoment lenger.<\/li><\/ul>\n<!-- \/wp:list -->\n\n<!-- wp:list -->\n<ul><li>&nbsp;At en omg\u00e5elsesmulighet er nevnt i lovforarbeidene uten \u00e5 v\u00e6re fulgt opp med s\u00e6rskilte omg\u00e5elsesregler, skal ikke uten videre (i seg selv) tale i skattyters fav\u00f8r. I en h\u00f8yesterettsdom fra 2014 (ConocoPhillips III- dommen) ble det ikke ansett som omg\u00e5else at et aksjeselskap som \u00f8nsket \u00e5 selge en fast eiendom, fisjonerte eiendommen ut til et single purpose-selskap, for s\u00e5 \u00e5 selge alle aksjene i selskapet istedenfor \u00e5 selge eiendommen. Direkte salg av eiendommen vil utl\u00f8se skattepliktig gevinst, mens salg av aksjer i et selskap som eier eiendommen er skattefritt etter fritaksmetoden. Retten la vekt p\u00e5 at muligheten for \u00e5 fisjonere aksjeselskaper for deretter \u00e5 selge aksjer fremfor fast eiendom, var omtalt i lovforarbeidene, og dermed kjent for lovgiver da fritaksmetoden ble vedtatt. Lovgiver hadde hatt mulighet til \u00e5 lovfeste regler som kunne begrense rekkevidden av fritaket dersom det var \u00f8nskelig, men avst\u00e5tt fra \u00e5 gj\u00f8re det. H\u00f8yesterett fant det betenkelig \u00e5 anvende den ulovfestede omg\u00e5elsesnormen n\u00e5r lovgiver med \u00e5pne \u00f8yne hadde innf\u00f8rt regler som innb\u00f8d til slik tilpasning som saken gjaldt. Etter lovfesting av den nye omg\u00e5elsesregelen skal det alts\u00e5 ikke (i seg selv) tale i skattyters fav\u00f8r at en omg\u00e5elsesmulighet er omtalt i lovforarbeidene, uten at dette er fulgt opp med spesielle omg\u00e5elsesregler.<\/li><\/ul>\n<!-- \/wp:list -->\n\n<!-- wp:paragraph -->\n<p>Generelt uttales i proposisjonen at lovfestingen i stor grad skal videref\u00f8re dagens omg\u00e5elsesregel, og at det ikke er tiltenkt at terskelen for \u00e5 sette disposisjoner til side ved bruk av denne reglen, skal senkes. Tiden vil vise om Skatteetaten vil ta opp flere endringssaker p\u00e5 bakgrunn av omg\u00e5elsesnormen enn de siste \u00e5rene. Advokatforeningen har i et innspill til Finanskomiteen stilt sp\u00f8rsm\u00e5l ved om lovforslaget endrer rettstilstanden slik at valget av transaksjonsform (aksjesalg i stedet for innmatsalg) n\u00e5 kan settes til side basert p\u00e5 den nye lovfestede omg\u00e5elsesregelen.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Omg\u00e5elsesregelen skal f\u00e5 tilsvarende anvendelse for merverdiavgift gjennom en henvisningsbestemmelse fra merverdiavgiftsloven til skatteloven. Advokatforeningen har i innspill til Finanskomiteen v\u00e6rt kritisk til lovfestingen av en omg\u00e5elsesregel for merverdiavgift. Advokatforeningens syn er at Finansdepartementets forslag ikke er tilstrekkelig utredet, og at en lovfesting p\u00e5 merverdiavgiftsrettens omr\u00e5de b\u00f8r avventes inntil det er foretatt en grundigere utredning.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Den gjeldende (ulovfestede) omg\u00e5elsesregelen skal ikke eksistere ved siden av den nye foresl\u00e5tte regelen. Dagens lovfestede omg\u00e5elsesregel i skattelovens \u00a7 14-90 om bortfall eller oppgj\u00f8r av generelle skatteposisjoner ved skattemotiverte transaksjoner, skal imidlertid videref\u00f8res. Bestemmelsen skal rent lovteknisk plasseres i samme kapittel som den foresl\u00e5tte lovfestede omg\u00e5elsesregelen.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Det er gitt anledning til \u00e5 komme med innspill til Finanskomiteen f\u00f8r komiteen behandler lovforslaget. Frist for slike innspill er satt til&nbsp;<strong>25. juni 2019<\/strong>.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Lovfestingen er foresl\u00e5tt \u00e5 tre i kraft med virkning fra&nbsp;<strong>1. januar 2020<\/strong>.<\/p>\n<!-- \/wp:paragraph -->","post_title":"Forslag til lovfesting av omg\u00e5elsesnorm","post_excerpt":"","post_status":"publish","comment_status":"open","ping_status":"open","post_password":"","post_name":"forslag-til-lovfesting-av-omgaelsesnorm","to_ping":"","pinged":"","post_modified":"2020-09-16 12:32:17","post_modified_gmt":"2020-09-16 10:32:17","post_content_filtered":"","post_parent":0,"guid":"https:\/\/hammervollpind.no\/forslag-til-lovfesting-av-omgaelsesnorm\/","menu_order":0,"post_type":"post","post_mime_type":"","comment_count":"0","filter":"raw"},{"ID":607,"post_author":"1","post_date":"2019-06-13 10:52:00","post_date_gmt":"2019-06-13 08:52:00","post_content":"<!-- wp:paragraph -->\n<p>Dersom en slik ugyldig avtale er inng\u00e5tt, kan selskapet \u2013 eller selskapets konkursbo \u2013 kreve at mottakeren skal tilbakef\u00f8re det som er mottatt.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Den som p\u00e5 selskapets vegne har medvirket til oppfyllelse, er etter \u00a7 3-7 annet ledd p\u00e5 skyldgrunnlag (culpa) ansvarlig for at tilbakef\u00f8ringen finner sted. Tilbakef\u00f8ringsregelen for medvirkeren er den samme som ved ulovlig utdeling fra selskapet.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>H\u00f8yesterett har i en dom avsagt 6.juni 2019 (2019&nbsp;<strong>(Marine Subsea AS \u2013 HR-2019-1073-A)&nbsp;<\/strong>tatt stilling til sp\u00f8rsm\u00e5let om et konkursbo kan gj\u00f8re gjeldene krav mot daglig leder etter disse bestemmelsene i en situasjon der kravene (med ett unntak) ved konkurs\u00e5pningen allerede var foreldet p\u00e5 selskapets h\u00e5nd.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Konkursboet \u2013 som representant for kreditorfellesskapets interesser, argumenterte med at bestemmelsene i asl. \u00a7 3-8 er gitt til beskyttelse av selskapskapitalen til vern for selskapets kreditorer. De argumentere ogs\u00e5 at disse interessene ikke hadde kunnet bli tilfredsstillende ivaretatt av selskapets styrende organer som f\u00f8lge av interessefellesskap mellom de som var mottakere etter de ugyldige avtalene og selskapets hovedaksjon\u00e6rer og tillitsvalgte. (\u00abBukken og havresekken.\u00bb)<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>I en slik situasjon mente konkursboet at det var rettslig grunnlag for boet \u00e5 gj\u00f8re kravene gjeldende som&nbsp;<em>selvstendige<\/em>&nbsp;krav. Boet henviste til H\u00f8yesteretts dom i den s\u00e5kalte Sedal-saken (Rt. 2007:220), der revisor ved erkl\u00e6ring til Foretaksregisteret uriktig hadde bekreftet at aksjekapitalen var innbetalt til selskapet (Kristiansand Dataoppl\u00e6ring AS). H\u00f8yesterett holdt revisor ansvarlig for den manglende innbetalingen, selv om selskapets krav var foreldet p\u00e5 det tidspunkt konkursboet til Kristiansand Dataoppl\u00e6ring AS gjorde kravet gjeldende.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Selv om H\u00f8yesterett i saken Marine Subsea AS uttalte at&nbsp;<em>\u00ab[i] visse situasjoner kan form\u00e5let med et kravgrunnlag og reelle hensyn likevel tilsi at konkursboet gis et selvstendig krav\u00bb<\/em>, kom man imidlertid enstemmig til at det ikke var grunnlag for \u00e5 anse boets krav som selvstendige krav. Det ble blant annet lagt vekt p\u00e5 at tilbakef\u00f8ringskravene som boet i dette tilfellet gjorde gjeldende ville m\u00e5tte bygge p\u00e5 en sammensatt vurdering, mens man i Sedal-saken stod overfor en krav med st\u00f8rre grad av garantipreg. Videre ble det fra H\u00f8yesteretts side lagt vekt p\u00e5 at mange av de tilleggsfrister et bo tidligere var blitt tilgodesett med var blitt fjernet ved vedtakelsen av foreldelsesloven 1979.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Konsekvensen av dommen er f\u00f8lgelig at foreldelsesfristen for tilbakef\u00f8ringskrav etter asl. \u00a7 3-8 tredje ledd, jf. \u00a7 3-7 ogs\u00e5 p\u00e5 konkursboets h\u00e5nd vil begynne \u00e5 l\u00f8pe den dag oppfyllelsen som selskapet ikke var forpliktet til, fant sted.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Til like med det H\u00f8yesterett falt ned p\u00e5 vedr\u00f8rende tilsvarende problemstilling i tilknytning til ansvarsregelen i asl. \u00a7 17-1 i den s\u00e5kalte Finance Credit I-dommen (Rt. 2008:833), ble det henvist til at et ev. utvidet vern mot foreldelse til fordel for kreditorfellesskapet, krever lovgivning.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Sett i lys av samfunnsutviklingen som har funnet sted siden foreldelsesloven, er det et sp\u00f8rsm\u00e5l om ikke lovgiver b\u00f8r ta tak i den problemstilling som H\u00f8yesterett har pekt p\u00e5 i to dommer. Det faller en raskt i \u00f8ynene at dagens regelverk kanskje ikke i tilstrekkelig grad verner om selskapskapitalen og kreditorinteressene.<\/p>\n<!-- \/wp:paragraph -->","post_title":"Dom fra H\u00f8yesterett: Har et konkursbo utvidet vern mot foreldelse av tilbakef\u00f8ringskrav etter aksjeloven \u00a7 3-8, jf. \u00a7 3-7?","post_excerpt":"Etter aksjeloven (asl.) \u00a7 3-8 vil avtaler med stor verdi mellom selskapet og en aksjeeier, en aksjeeiers morselskap, et styremedlem eller daglig leder \u2013 ikke v\u00e6re bindende for selskapet uten at avtalen godkjennes av generalforsamlingen. ","post_status":"publish","comment_status":"open","ping_status":"open","post_password":"","post_name":"dom-fra-hoyesterett-har-et-konkursbo-utvidet-vern-mot-foreldelse-av-tilbakeforingskrav-etter-aksjeloven-%c2%a7-3-8-jf-%c2%a7-3-7","to_ping":"","pinged":"","post_modified":"2020-09-16 12:33:26","post_modified_gmt":"2020-09-16 10:33:26","post_content_filtered":"","post_parent":0,"guid":"https:\/\/hammervollpind.no\/?p=607","menu_order":0,"post_type":"post","post_mime_type":"","comment_count":"0","filter":"raw"}],"office_list":false,"language_proficiency":[{"language":"Norwegian"},{"language":"English"}],"title__position":"Senior Associate","sectors":[{"ID":225,"post_author":"1","post_date":"2019-12-11 10:08:04","post_date_gmt":"2019-12-11 09:08:04","post_content":"<!-- wp:paragraph -->\n<p>At Hammervoll Pind we have experienced trustees in bankruptcy and a collaborative team with extensive experience in the administration of estates in bankruptcy, ranging from basic business relationships to complex corporate structures.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Businesses and management will most often be best served by contacting us before the problems become so insurmountable that bankruptcy proceedings have to be commenced.<\/p>\n<!-- \/wp:paragraph -->","post_title":"Bankruptcy","post_excerpt":"The administration of an estate in bankruptcy and compulsory liquidation require an in-depth understanding of business. Trustees have to determine and analyse the causes of the bankruptcy, as well as liquidate and sell business enterprises.","post_status":"publish","comment_status":"closed","ping_status":"closed","post_password":"","post_name":"konkurs","to_ping":"","pinged":"","post_modified":"2019-12-19 16:05:22","post_modified_gmt":"2019-12-19 15:05:22","post_content_filtered":"","post_parent":180,"guid":"https:\/\/hammervollpind.no\/?page_id=225","menu_order":0,"post_type":"page","post_mime_type":"","comment_count":"0","filter":"raw"},{"ID":232,"post_author":"1","post_date":"2019-12-11 10:21:33","post_date_gmt":"2019-12-11 09:21:33","post_content":"<!-- wp:paragraph -->\n<p>Among other things, the members of the specialist group provide advice in connection with:<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>Purchase and sale of enterprises<\/strong><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Our lawyers assist in all phases of transactions, including reviews of corporate structure and planning of transaction form, assistance with de-mergers and mergers, due diligence, drafting of contracts and execution of transactions.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><strong>Assistance to boards and advice to owners and management<\/strong><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>We have extensive experience with board positions and work on boards. We also assist with day-to-day operations by ensuring that the boards and management of companies comply with statutory obligations associated with, for example, quality control, documentation and reporting.<\/p>\n<!-- \/wp:paragraph -->","post_title":"Corporate law","post_excerpt":"We assist the shareholders and management of small and large companies and place a major emphasis on understanding the commercial needs of clients as well as the purely legal issues. Our lawyers assist property companies, contractors, builders, shipping companies, banks, and investment and securities firms. We focus on our clients receiving prompt and high-quality advice and making qualified lawyers available.","post_status":"publish","comment_status":"closed","ping_status":"closed","post_password":"","post_name":"corporate-selskapsrett","to_ping":"","pinged":"","post_modified":"2020-09-07 09:55:21","post_modified_gmt":"2020-09-07 07:55:21","post_content_filtered":"","post_parent":188,"guid":"https:\/\/hammervollpind.no\/?page_id=232","menu_order":0,"post_type":"page","post_mime_type":"","comment_count":"0","filter":"raw"},{"ID":236,"post_author":"1","post_date":"2019-12-11 10:27:51","post_date_gmt":"2019-12-11 09:27:51","post_content":"<!-- wp:paragraph -->\n<p>Our advice includes both planning and establishing enterprises, conversion, assistance in connection with de-mergers and mergers, as well as for the acquisition and sale of enterprises or assets. Our expertise within tax, value added tax and corporate law enables us to form an overall picture of the financial consequences that may result from a company\u2019s choices and organisation. Our lawyers have a solid commercial understanding and we have a strong focus on providing our clients with good, strategic advice. We also assist in connection with audits and cases involving financial crime.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>The scope of capital movements across national borders has increased significantly in recent years and the placement of people and businesses abroad creates a number of challenges. There are countless tax rules and reporting requirements that need to be complied with. Failure to do so may entail a significant risk of double taxation, penalty tax and other sanctions. We assist with issues that arise in connection with cross-border work and business, and our global network enables us to quickly mobilise advisors and lawyers in foreign countries in addition to assistance from Norway.<\/p>\n<!-- \/wp:paragraph -->","post_title":"Tax","post_excerpt":"We assist both companies and private indivduals with national and international tax matters at all levels.\n\n","post_status":"publish","comment_status":"closed","ping_status":"closed","post_password":"","post_name":"skatt-og-avgift","to_ping":"","pinged":"","post_modified":"2020-08-14 12:16:36","post_modified_gmt":"2020-08-14 10:16:36","post_content_filtered":"","post_parent":188,"guid":"https:\/\/hammervollpind.no\/?page_id=236","menu_order":0,"post_type":"page","post_mime_type":"","comment_count":"0","filter":"raw"},{"ID":253,"post_author":"1","post_date":"2019-12-11 10:50:56","post_date_gmt":"2019-12-11 09:50:56","post_content":"<!-- wp:heading -->\n<h2>Purchase and sale of property<\/h2>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Hammervoll Pind assists with the purchase and sale of property. This occurs either as real estate agent, settlement agent, or as advisor to the seller\/buyer, typically when reviewing the contract of purchase. By involving the expertise of our lawyers at any early stage of the process, we assist you with a problem-free property transaction.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading -->\n<h2>Cases involving deficiencies in real estate<\/h2>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>The purchase and sale of real estate often involves large amounts for both private individuals and companies. Unfortunately, disputes between buyer and seller often arise. Most cases involve deficiencies relating to the property, however delayed takeover and settlement of payment may also be matters of disagreement. If the buyer discovers deficiencies in the property, he\/she must report this to the seller in sufficient time. It is important to be aware that a limitation period also runs in parallel with the deadlines for giving notice of deficiencies. We would recommend that a lawyer is involved at an early stage of the process to avoid claims being lost. Several of the lawyers at Hammervoll Pind have extensive experience in negotiations\/mediation and litigation within this area of law.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading -->\n<h2>Professional liability for real estate agents and appraisers<\/h2>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Real estate agents and appraisers have a responsibility when performing their professional duties. The professional has typically provided advice and\/or had a controlling task. For his\/her part, the professional can also find that he\/she has not received complete information from the client. However, professionals are set a relatively strict duty of care. Adequate controls must be conducted and there must be correct grounds for the advice provided. If the real estate agent or appraiser has exhibited negligence and the buyer or seller suffers financial loss, professional practitioners may be liable for damages. We assist both professional practitioners and sellers\/buyers. Hammervoll Pind has highly experienced lawyers in this area and we have litigated a number of these types of compensation cases before the courts.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading -->\n<h2>Development of real estate, business management<\/h2>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Hammervoll Pind takes on assignments involving general business management through the management of residential and commercial properties.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading -->\n<h2>Rent and tenancy disputes<\/h2>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Standard contracts are often used to regulate the lease arrangement when renting out residential properties. We often see that these types of contracts are used without much attention being paid to the clauses\/factors that one would particularly wish to regulate. Hammervoll Pind can offer lawyers with excellent knowledge of tenancy law. We assist with the signing of the agreement, while the agreement is in force, and after the agreement has come to an end.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading -->\n<h2>Condominium unit owners and housing cooperatives<\/h2>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Hammervoll Pind is frequently used as an advisor to the boards of condominium unit owners and housing cooperatives. We provide advice regarding ongoing management and in the event of any disputes.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading -->\n<h2>Neighbour disputes<\/h2>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Disputes between neighbours over noise, hedges or trees are becoming increasingly more common. The rules governing your rights in relation to your neighbours are often discretionary and all matters must be specifically assessed. We assist with attempts to achieve amicable and practical solutions. Hammervoll Pind has experienced lawyers who can bring the case before the courts if an amicable agreement is not possible.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading -->\n<h2>Property law<\/h2>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>Property law is an area of law that involves a great deal of conflict. We often see that disputes are caused by the fact that there was no clear agreement when the right was established, including how the right was to be further regulated. When buying and selling property it is of vital importance to clarify the rights and obligations associated with the property. Hammervoll Pind has lawyers with extensive knowledge within this specialist field.<\/p>\n<!-- \/wp:paragraph -->","post_title":"Real estate","post_excerpt":"Real estate is a core part of Hammervoll Pind\u2019s activities. We assist both in negotiations and disputes. We have a strategic perspective and focus on safeguarding and further developing the assets of our clients. Hammervoll Pind can offer knowledgeable lawyers from a variety of backgrounds who enable us to see the overall picture.","post_status":"publish","comment_status":"closed","ping_status":"closed","post_password":"","post_name":"fast-eiendom-generelt","to_ping":"","pinged":"","post_modified":"2020-09-07 13:05:26","post_modified_gmt":"2020-09-07 11:05:26","post_content_filtered":"","post_parent":185,"guid":"https:\/\/hammervollpind.no\/?page_id=253","menu_order":0,"post_type":"page","post_mime_type":"","comment_count":"0","filter":"raw"},{"ID":255,"post_author":"1","post_date":"2019-12-11 10:54:05","post_date_gmt":"2019-12-11 09:54:05","post_content":"<!-- wp:paragraph -->\n<p>We always focus on finding the best solutions for our clients, with dispute resolution both in and outside of the courts.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>We have a strong team of litigators who are at any time involved in a number of different processes, including on boards and committees, before the ordinary courts (District Court, Court of Appeal and Supreme Court) and before arbitral tribunals.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>The department is headed by attorney Anders Pind (admitted to the Supreme Court of Norway), who is one of the country\u2019s leading litigators and has extensive litigation experience. Attorney Pind established and built up the litigation department at the law firm Advokatfirmaet Thommessen, and regularly litigates cases before both the ordinary courts and arbitral tribunals.<a href=\"https:\/\/hammervollpind.no\/en\/menneskene\/anders-pind\/\"><br>\n\n<\/a><\/p>\n<!-- \/wp:paragraph -->","post_title":"Litigation","post_excerpt":"Dispute resolution and litigation have been a vital part of our activities since the firm was established\n\n","post_status":"publish","comment_status":"closed","ping_status":"closed","post_password":"","post_name":"prosess","to_ping":"","pinged":"","post_modified":"2020-08-14 12:12:30","post_modified_gmt":"2020-08-14 10:12:30","post_content_filtered":"","post_parent":193,"guid":"https:\/\/hammervollpind.no\/?page_id=255","menu_order":0,"post_type":"page","post_mime_type":"","comment_count":"0","filter":"raw"}],"email":"henrik.myklebust@pind.no"},"_links":{"self":[{"href":"https:\/\/pind.no\/en\/wp-json\/wp\/v2\/people\/754"}],"collection":[{"href":"https:\/\/pind.no\/en\/wp-json\/wp\/v2\/people"}],"about":[{"href":"https:\/\/pind.no\/en\/wp-json\/wp\/v2\/types\/people"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pind.no\/en\/wp-json\/wp\/v2\/media\/391"}],"wp:attachment":[{"href":"https:\/\/pind.no\/en\/wp-json\/wp\/v2\/media?parent=754"}],"wp:term":[{"taxonomy":"titles","embeddable":true,"href":"https:\/\/pind.no\/en\/wp-json\/wp\/v2\/titles?post=754"},{"taxonomy":"locations","embeddable":true,"href":"https:\/\/pind.no\/en\/wp-json\/wp\/v2\/locations?post=754"},{"taxonomy":"people_sectors","embeddable":true,"href":"https:\/\/pind.no\/en\/wp-json\/wp\/v2\/people_sectors?post=754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}