The Intervention in the Property Value Tax Act

Abstract

The dissertation is written by Jannick Skov Jensen, Cand.merc.aud student at Copenhagen Business School in the 4th semester. The topic of the dissertation is based on a legal issue when taxing real estate. The problem in the dissertation is derived from skewed taxation of real estate as part of fluctuating market prices for real estate and the retention of the tax base. It is hereby hypothesized that owners of real estate. It is therefore desired to examine the new legal measures and their impact on the taxation of real estate The dissertation centers its focus on the adopted bills and their impact on real estate taxation going forward. This is done to examine whether the changes in the law remedy the hypothesis of a lack of proportional taxation. Therefore, the assignment is a legal angle on the dissertation, where the legislation is analyzed. In order to be able to clarify the problem and present its existence, the analysis addresses the legislation's original form, as well as significant legislative changes up to the time of the dissertation. The analysis then focuses on the government's new legislative changes to the future taxation of real estate. The analysis clearly shows whether the changes in the law address the issue. The method used in the dissertation is primarily Forensic Dogmatics, which helps with how to analyze legal text. Articles from relevant sources are also used which are used to create angles and attitudes to the problem. The property value tax has lacked proportional taxation, but new legislative changes are intended to solve this problem. The dissertation deals with the new legislation and whether the legislation creates proportional taxation again. The change in the law is a step in the direction of proportional taxation, but full proportional taxation will not become a reality.