Reparationsmuligheder i skatteretten / grænsefeltet

Abstract

The purpose of this master thesis is to illuminate and analyze the opportunities the taxpayer has in order to change his tax assessment after the income tax return deadline. The main purpose will be to define the rules and the boundaries between them. In the Danish Tax Administration Act, there are rules specifying how the taxpayer is entitled to get the tax assessment resumed, and rules describing how one has to apply for permission to change circumstances on the income tax return. The set of rules contain several conditions for when the particular regulations must apply. The thesis engages with the general rules of resumption in the Danish Tax Administration Act sec. 26 (2) concerning ordinary resumption, sec. 27 (1) about extraordinary resumption, rules of reversing arrangements in the Danish Tax Administration Act sec. 29 and sec. 30, concerning the opportunity of re-evaluate options. The analysis shows that the rules for changing the tax assessment after the tax return are relatively easy when the information is incorrect on the tax return, which must be corrected within the deadlines for ordinary resumption. However, it is very uncommon that resumption can be allowed due to the rules on extraordinary resumption. According to practice, extraordinary resumption is often only allowed when it is the Tax administration that made the mistakes and in exceptional cases like serious illness of the taxpayer. Furthermore, the analysis emphasizes, that there are a number of demarcations within the individual rule, but also between the rules. The analysis also shows that the provision for re-evaluate options, and revision must be further delimited against conditions which, due to respectively “expedition errors" and "actual errors" means, that the tax return information hasresulted in consequences other than its intended purpose. Changes to such errors must be made in accordance with the general rules of resumption according to the Danish Tax Administration Act sec. 26 (2). The analysis concludes that the concept of "real errors" is also covered by expedition errors. Whether "real errors" cover several factors, is unknown because this does not appear in the law, preparatory work, or decisions from court or The Tax authority. Finally, it can be concluded that changes in the tax assessment that are due to obvious errors and changes that do not meet the conditions review in the Danish Tax Administration Act sec. 26 (2) are binding on the taxpayer, no matter how many consequences the wrong choice might have caused. The Minister of Taxation has formed a committee to overlook this matter. Especially in the situations where the taxpayer has committed an accidental error on the tax assessment the rules are supposed to be adapted.