The project carried out an analysis of Tax Act Skattekontrolloven § 8 D including how the determination is influenced by another Danish legislation as well on human Rights in EMRK. The analyse revealed that the provision has very few restrictions on what SKAT can get information about. The legislation is not limited by the secrecy obligations or human rights. Constitution regulations on the protection of communications secrecy should be clarified.
|Educations||Master i Skat, (Executive Master Programme) Final Thesis|
|Number of pages||72|