Aktindsigt i administrative skatte og afgiftsstraffesager

Annette Arent

Student thesis: Master executive thesis


This thesis is about the access to documents in administrative fixed penalty notices. Basically, only the Court has the authority to impose sanctions on violations of the law. However, the Tax Authority is authorized by the tax and excise legislation to settle a violation of legislation without Court proceedings, if the violation does not result in a more severe punishment than a fine. Thus, where the tax and excise legislation has been violated, the Tax Authority is authorized to settle a criminal case administratively. The criminal case is settled with an administrative fixed penalty notice, which can be settled only in cases where the punishment does not exceed a fine, and only if the accused pleads guilty to the offence and pays the fine within a specified time period. The rules apply to both natural and legal persons. If the conditions to settle an administrative fixed penalty notice are not met, the Tax Authority does not have the authority to settle it, and instead the Tax Authority must hand over the criminal case to the Prosecution requesting it to present the criminal case to the Court. There are several rules regulating the request of access to documents in the Tax authority. This thesis is reviewing and evaluating, which rules apply for access to documents in criminal cases settled by the Tax authority, including which persons have access to which documents in different situations.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
Publication date2014
Number of pages64