Reimbursement of costs in tax cases

If a person or a company appeals against a decision in a tax case and the appeal is largely successful, the State normally covers 100% of the costs of expert assistance, including lawyers’ fees. If the appeal is not largely successful, only 50% of the costs of expert assistance are covered.

It is a condition for reimbursement that the person or company appealing against a decision in a tax case is fully liable for the expert’s assistance. This will always be the case when Bachmann/Partners Law Firm provides expert assistance to a client. Normally, the reimbursement will not be requested until the fee has been paid by the client, but in certain situations it is agreed between Bachmann/Partners Law Firm and the client that transport is provided in the claim for reimbursement of costs.

Reimbursement can be sought in appeals to the Tax Appeals Board, the Tax Appeals Board or the National Tax Tribunal, as well as cases brought before the courts.In addition, reimbursement can be applied for in cases that the Ministry of Taxation has brought before the National Tax Tribunal, as well as cases where the Tax Appeals Board, the Tax Appeals Board or the National Tax Tribunal has been asked to reopen their previous decision.

In addition, it will also be possible to apply for reimbursement in other cases, e.g. cases brought before the European Court of Justice.

To the extent that the Danish Tax Agency does not immediately recognise the application for reimbursement of costs, separate invoices will be issued for the time spent on processing the application, including answering the Danish Tax Agency’s questions in this respect, obtaining documentation, etc. The work involved in applying for reimbursement of costs is not covered by the rules on reimbursement of costs and is therefore not covered either in full or in part. The costs of this work are therefore borne in full by the client.

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