Driftsomkostningsbegrebet efter nyere retspraksis

Kristian Højgaard Carlsen

Student thesis: Master thesis


The purpose of this thesis is to give an understanding overview of the challenges caused by the changes in the way businesses’ cooperate and the old fundamentals of Danish tax law according to operating cost. In 1983 the Danish minister of tax appointed Skattelovrådet. The prospect of Skatte-lovrådets work was to solve operating costs delineation of frontiers to enhance the competitive ad-vantages of Danish companies. Skattelovrådet concluded that the present tax operating cost system was facing several challenges. Therefore, Skattelovrådet suggested that the current differences in deductions of plant and establishment should be excluded. Skattelovrådets suggestions has never been implemented as a part of Danish tax legislation. In order to understand the current problems associated with operation cost, this thesis answers the following research question: How is the concept of operating cost interpretation today by the Danish Supreme Court, and which factors does the court attach according to the literature, articles and proposals/suggestions of Skattelovrådet?

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2012
Number of pages78