Efterprøvelse af skønsmæssige ansættelser: For selvstændige erhvervsdrivende og for personer

Carsten Lagoni

Student thesis: Master executive thesis

Abstract

The review of the discretionary assessment for business owners as well as for persons is conducted in the administrative appeal system and in court. The court and the National Tax Tribunal conduct a review in order to secure that the discretionary assessments carried out by the authorities are kept within the legislative framework. The review carried out by the court is done in order to examine if the tax payer has presented sufficient evidence that the judgement of the Danish Tax Administration is clearly wrong or carried out on an incorrect basis. The court does accept some margin of error for the Danish Tax Administration. This is indicated by the fact that even though flaws and inaccuracy have been shown in the basis of the judgement the Danish Tax Administration it doesn’t imply that of the judgement of the Danish Tax Administration is considered to be erroneous or carried out on an incorrect basis. Hence, the court is reluctant in performing monetary adjustments of the judgement of the Danish Tax Administration. However, the National Tax Tribunal which is part of the administrative appeal system carries out a complete review of the basis of the judgement. The evaluation shows that the National Tax Tribunal to a greater extent than the court undertakes changes in the judgement of the Danish Tax Administration if flaws have been noted in the basis of the discretionary assessment

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
LanguageDanish
Publication date2017
Number of pages112