This is the part of the Wiki page (
https://en.wikipedia.org/wiki/Legality_of_bitcoin_by_country_or_territory#Northern_Europe) immediately before the part quoted in OP.
The Norwegian Tax Administration stated in December 2013 that they don't define bitcoin as money but regard it as an asset. Profits are subjected to wealth tax. In business, use of bitcoin falls under the sales tax regulation.[134]
So tax will be applied if you sell Bitcoins at a profit and using Bitcoin for a transaction will be treated the same as cash, i.e. VAT applied. Basically Norway is the same as rest of Europe/EU, as one might expect, the only differences are in how things and when the details are announced.
yes i comprehended it as if was an old law passed in 2013 until 2015 they amended it to " purchase and SALE" are now exempt from VAT. why they emphasize on " sale" it sounds really tricky. or maybe its just my English is too poor =)))
but . if you say so. i believe you. thank you for the help