Kasper Bech Pilgaard

Student thesis: Master executive thesis


This thesis examines which subjects are enabled to lodge complaints concerning decisions made by the Danish Tax Authorities (SKAT). One of the basis provisions of a working democracy are an effective legal and administrative system, that allows citizens to lodge complaints against the decisions of the authorities. When deciding which subjects, that are able to lodge complaints, the problem however arises, how to properly limit the number of eligible complainers. This involves a careful weighing of interests, where on the one hand the addressee has a potential strong interest in controlling who and what happens to the decision. On the other hand, decisions from the courts and administrative tribunals have shown, that in a number of different situations, other interests in a decision can be of such a nature, that a third party should be allowed access to lodge a complaint. The thesis examines these situations, and sums up what characteristics are common for the decisions that grant eligibility, and these that do not. It can be concluded that the addressees interest weighs very heavily on the scale, and only when this interest is eliminated, because the addressee has ceased to exist, or the tax-claim has been transported to another party, will a third party be able to lodge a complaint. Also it is concluded that case law in some areas are misleading and confusion, which leads to a lack of legal certainty.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
Publication date2014
Number of pages89