Beskatning af fikseret jagtleje

Henriette Lied Viskinge Jensen

Student thesis: Master executive thesis

Abstract

This thesis addresses the issue of whether the Danish State Tax Act, Section 4, and/or the Danish Assessment of Tax Act, Section 2, provide the legal basis for fixation of company income for tax purposes in respect of the value of a hunting lease, as has been established by a recent city court judgment (reported in SKM 2016.337). Thus, the thesis focuses on an analysis of the scope of the State Tax Act, Section 4, and the As-sessment of Tax Act, Section 2. As part of the analysis of the State Tax Act, Section 4, a distinc-tion will be drawn between the taxation of current income and the taxation of value adjustments. When analysing the Assessment of Tax Act, Section 2, it is relevant to distinguish between ad-justments of prices/terms and of actions/qualifications. In additional, the Hydrocarbon Taxation Act, Section 6 A, is analysed in the thesis. This provision provides an independent legal basis for the fixation of income for tax purposes in certain situa-tions and may contribute to the delimitation of the scope of the State Tax Act, Section 4, and the Assessment of Tax Act, Section 2. The thesis concludes that the State Tax Act, Section 4, does not allow for the fixation of taxable income in respect of a hunting lease, unless a financial benefit has been transferred to the tax pay-er. Further, it is concluded that the Assessment of Tax Act, Section 2, probably only permits ad-justments of terms but not of actions/qualifications.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
LanguageDanish
Publication date2017
Number of pages56