Constitutional Limits on Taxation in Denmark

The authors highlight that there are few tax-specific constitutional rules in the Danish constitution. This generates some debates among specialists about the scope of these constitutional norms within the tax system. Now, the principle of legality would be established, which can be seen as a reflection of three basic aspects for tax regulation in Denmark: 1) administrative tax regulation, such as executive orders and regulations, cannot be in conflict with the law of parliament, 2) executive orders cannot constitute an independent tax basis, and 3) tax authorities can only impose taxes if a legal basis for taxation can be found in law. The authors address the principle of constitutional legality, the doctrine of tax powers and the prohibition of delegation, the interpretation of tax statutes, and also mentions the case of the general anti-avoidance rule.