Ekstraordinær skatteansættelse: Udvalgte problemstilllinger

Anja Andersen

Student thesis: Master executive thesis

Abstract

The deadlines for changing a tax assessment appears in SFL § 26 and 27. The ordinary deadline is found in SFL § 26, while SFL § 27 contains the conditions for an extraordinary tax assessment. According to SFL § 27, para. 1, no. 5 the tax assessment may be changed after the expiry of the ordinary deadline in SFL § 26, when the Tax Administration has made an assessment on an incorrect
or incomplete basis, and this is due to intentional or grossly negligent conduct by the taxpayer or by someone on his behalf. If there is basis for an extraordinary amendment, the tax assessment can only be changed regarding
the issue that has been the reason for the amendment. The extraordinary amendment does not open up the possibility of other changes in the tax assessment. With this thesis, I want to analyze and define what is to be understood by the wording “the issue that has been the reason for the amendment” and in this connection whether there are one or more issues that must separately meet the conditions for extraordinary amendment by setting out various examples. My review of the relevant sources has shown that the assessment of which question has given rise to the extraordinary tax assessment must be made concretely from case to case, but that it can extend over several types of income, as long as there is a mutual connection. This interpretation
also means that it is possible to reduce the income on certain points, as long as there has been a net increase in the income, as the provision only applies when the taxpayer or someone on his behalf has acted intentionally or grossly negligently and this has caused, that the tax authorities have made too low a tax assessment. In relation to this, I also want to analyze SFL § 27, para. 2, which contains guidelines regarding the deadline for the tax authorities to react. Often the extraordinary amend of the tax assessment are directed at several different matters, and the tax authorities has received material on an ongoing basis, so that one matter is fully informed at one time, while other matters are only
fully informed later. Here the question is whether the tax authorities have acted in a timely manner.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
LanguageDanish
Publication date2021
Number of pages51