Begreberne grov uagtsomhed og særlige omstændigheder i skatteproces- og kontrolretten

Martin Sørensen

Student thesis: Master executive thesis


This Master Project deals with the tax administration area regarding extraordinary resumption within the more specific area of the Danish Tax Administration Act section 27 (1) number 5 and 8. It describes what conditions in the in the Danish Tax Administration Act the rules will apply and what
challenges there are in applying them. The rules on resumption are an essential part of tax legislation and especially the extents of the Danish Tax Administration Act section 27 (1) number 5 and 8 most often gives rise to difficulties, because the possibilities of resumption are different, whether it is carried out at the initiative by the tax authority or the taxpayer.
The rules in the Tax Administration Act on resumption are based on the Deadline Committee's Report 1426/2003, where the background and purpose are described. The thesis will therefore begin by reviewing the deadline committee's report regarding the purpose and delimitation of the regulations.
The analysis will then review the conditions for resumption, after which the focus will be on the special rules in Danish Tax Administration Act section 27 (1) number 5 and 8. In section 27 (1) number 5 the concept of “gross negligence” and in number 8 “special circumstances” will not only be determined based on the comprehensive preparatory work but also the huge amount of practice in the form of judgments and decisions in the field will be analyzed. The analysis will not only deal with applicable law, but also whether there is a connection between
the intention with the rules and their application in practice. Due to the wide scope and the large impact of the provisions on substantive tax law, it is important that the rules are administered in accordance with their purpose.
It can be concluded that the purpose of the rules does not match totally with how the rules are applied in practice. This leads to a lack of legal certainty.

EducationsMaster i Skat, (Executive Master Programme) Final Thesis
Publication date2021
Number of pages68