Skattekontrolloven § 8 D: En analyse af bestemmelsen samt om bestemmelsen påvirkes af anden dansk lovgivning og menneskerettighederne i EMRK

Malene Guldager Thomsen

Student thesis: Master executive thesis


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.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
Publication date2015
Number of pages72