Skattemassige behandling af vandsektoren i Danmark

Jasmin Dayeh

Student thesis: Master thesis


The Water sector Act in Denmark primary purpose is in conflict with the rules of company laws. The method to calculate the valuation in the Water Sector Act differs from the methods and definition used to calculate the valuation after the rules of company law. This rises the challenges of what a marked value is set and defined by. A court case is running in Denmark, to define and evaluate how these water companies should value their assets. If the methods from company law is favored, then the water sector is obliged to pay 22 Billion Danish kroner in taxes over the next coming years. This thesis is an investigation in the company law and the Water Sector Act to identify the problems within the laws and make a suggestion on how to solve the issues.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2016
Number of pages85