betaler

substantiv

full

payer

noun

Comparative law notes

Norway

Defined in Article 2(3) of Regulation (EU) No 260/2012 as a natural or legal person who holds a payment account and allows a payment order from that payment account or, where there is no payer's payment account, a natural or legal person who makes a payment order to a payee's payment account.

Definitions of payer

English

the person who pays, or is responsible for making payment to a payee

If an overpayment was made, a refund may be issued to the original payer of taxes after investigation and verification is concluded.