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 Authorities in other member states send these lists to the Danish Motor Vehicle Agency every month.
The Danish Motor Vehicle Agency rejected the request for access to documents. However, the National Tax Tribunal altered the decision.