Interne regler i hierarki og rekurs

Joakim Beierholm Jensen

Student thesis: Master executive thesis


This thesis examines the internal rules that govern the decision making of the Danish Tax Authority (In Danish: SKAT). These rules are either adopted by the Danish Tax Authority as written rules or inferred from a pattern of decisions made by the Tribunal of Taxation (In Danish: Landsskatteretten). Firstly this thesis examines (i) how the relationship between the Department of Taxation (In Danish: Skatteministeriets departementet) and the Danish Tax Authority – two of the authorities which comprise the Ministry of Taxation (In Danish: Skatteministeriet) - affect the creation of internal rules and (ii) how the Danish Tax Authority on its own affects the creation of internal rules. Thereafter, it is examined how the decisions from the Tribunal of Taxation affect the creation of the internal rules. Secondly, it is examined if there is case law supporting a citizen can rely on an internal rule to make a claim for a specific tax position and, if this is the case, whether internal rules bind Danish Tax Authority and/or the Tribunal of Taxation to certain decisions in favor of the citizens from a standpoint of equal treatment (In Danish: lighedsgrundsætningen) and legally protected expectations (In Danish: retsbeskyttede forventninger). Lastly it is examined whether, on basis of case law, if there are any limitations to the claims of the citizens for a beneficial tax position from a standpoint of legality (In Danish: Legalitetsprincippet) or based on circumvention concerns etc. (In Danish: “omgåelse” mv.).

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
Publication date2017
Number of pages80