Skatteretlig afgrænsning af deltidslandbrug

Martin Haargaard

Studenteropgave: Kandidatafhandlinger


This paper examines the criteria for part time farmers to be considered business or non-business regarding the tax law. Furthermore I want to look into whether the tax classification depends on, whether the part time farmer is making a tax profit or deficit. This survey is conducted due to the unclear tax classification of the part time farmer which is harmful for the farmer, but also the tax government, the court and the society in general have to pay the cost, which the many cases causes. I therefore find it appropriate to examine whether it is possible to line up some operational criteria which can determine whether a part time farmer according to the tax law can be considered business or non business. The starting point for the thesis is the law within the area. The analysis is primarily based on selected judgments and decisions, which specifically deals with tax disputes for part time farmers as these are a direct reflection of any problems arising in practice. The result shows that it has been possible to line up operational criteria to determine a part time farmer into business or non business from the following areas: - Whether the farm from a technical point of view can be described as usual and professional. - The demand of earning. - Whether the part time farm from a tax point of view includes one or several independent activities. - Which part, the farmer or the tax government, who has to prove whether the farm from a tax point of view is considered business or non-business. - Other factors such as the size of the farm, whether the farmer is working full-time or part time, what kind of farm and the background of the farmer. None of the judgments include part time farmers making a tax profit.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider110