Omgørelse efter skatteforvaltningslovens § 29: Hvornår kan skatteyder opnå tilladelse til omgørelse

Abstract

This Master Thesis is an analysis of the current legal practice in regards to the Tax Management Law § 29 (Skatteforvaltningsloven), in which tax payers have the opportunity to correct an already made action under civil law, which will then affect the taxpayers´ already closed tax statement for a previous year.
To begin, there is a walkthrough of the history of the taxpayer's possibility of being allowed to perform a correction of an action taken. Afttr the description of the origins of corrections possibility, the process of entering the already established legal practices first into the Tax Authorities Law and subsequently into the Tax Management Law.
Following the historical description an analysis will be performed using the tax law methodology in order to form a conclusion on the current standing of the legal practice which determines the criteria a taxpayer has to meet and how these can be met, in order to be granted the use of the corrections possibility.
The thesis shows that, in accordance with the wording of § 29, a taxpayer has to meet several important criteria. Altogether the thesis concludes that it has become more difficult for Danish taxpayers to meet the criteria, for receiving approval of the requested correction. It is however not impossible to receive approval and taxpayers continually receive such approval for their correction request.