Category Archives: Case studies

Tax news February 2022

  The latest news about the Danish tax system brought to you by Bachman/Partners Law Firm. New double tax treaty between Denmark and France The Danish Ministry of Taxation has announced that a new double tax treaty between France and Denmark has been signed.   The new treaty will benefit Danish companies and individuals based […]

Criminal proceedings were dropped – distribution

A shareholder had liquidated his company. Due to misunderstandings between the shareholder and the auditor, the distribution of the funds from the liquidated company had been reported incorrectly to the Tax Authorities. The Tax Authorities claimed that the shareholder had acted in manner that constituted gross negligence. Bachmann/Partners Law Firm acted as defense counsel in […]

Illegal Shareholder Loan

Bachmann/Partners Law Firm assisted a client in a case where the Danish Tax Authorities were of the opinion that an illegal shareholder loan had been established by trade between the company and the shareholder. However, Bachmann/Partners Law Firm presented evidence to the Authorities that led the Authorities to the conclusion that the trade between the […]

Fine imposed for untimely transfer pricing documentation was reduced by half

The public prosecutor had claimed a fine of DKK 125,000 to a company for each income year that the company had not submitted its transfer pricing documentation to the Danish Tax Authorities on time. The district court found that the claimed fine each income year was not a proportionate fine. The court came to this […]

Lack of legal basis for a discretionary assessment of gift tax

Bachmann/Partners Law Firm represented a client in a case where the Danish Tax Authorities had made a discretionary assessment of gift tax. The National Tax Tribunal rejected the ruling because there was no legal basis for such a discretionary assessment. The legal basis was introduced by law afterwards.

Right to deferment

Bachmann/Partners Law Firm represented a client in a case where the Tax Authorities had denied the client the right to deferment. However, the National Tax Tribunal overruled the ruling from the Tax Authorities. The request was unjustifiably refused because the denial of the request was justified with circumstances that were to be adjudicated in the […]

Auditor´s Professional Responsibility

Bachmann/Partners Law Firm assisted a majority shareholder in a case concerning auditor´s professional responsibility and liability. The Western High Court ruled that the audit firm had acted wrongfully by calculating an interim account between the shareholder and his company with an incorrect amount. This wrongfully calculation gave rise to an illegal shareholder loan that constituted […]

Bankruptcy quarantine

Bachmann/Partners Law Firm assisted a former manager in a bankruptcy quarantine case. The trustee was of the opinion that the former manager was to be imposed bankruptcy quarantine. However, The Maritime and Commercial Court acquitted the manager. During the period in question where the manager was registered as a manager of the now bankrupt company […]

Excise duty on mineral oils

Bachmann/Partners Law Firm represented the European Commission in a preliminary ruling before the Court of Justice of the European Union concerning Directive 2003/96/EC (the Energy Taxation Directive). The case concerned consumption of energy products produced within the curtilage of an establishment producing energy products. The Court of Justice of the European Union agreed with arguments […]

Vehicle Registration Tax – access to documents

Bachmann/Partners Law Firm represented a car dealer who had claimed a reimbursement for vehicle registration tax on exported vehicles. In order to document that the vehicles in fact were exported the car dealer applied the Danish Tax Authorities for access to the lists of re-registered vehicles that previously have been registered in Denmark. The Registration […]