The Tax Authorities had imposed a lessor full vehicle registration tax for 16 vehicles that were registered under the special provisions for proportionate vehicle registration tax with the following reasoning:

* Lessee´s financing exceeded 30%

* The leasing agreements contained additions that were not approved by the Authorities

* The leasing agreement was terminated prematurely without approval

The National Tax Tribunal rejected the reasoning of the Tax Authorities and the imposition of full vehicle registration was not upheld. The case is fundamental in that way that ruling of the Tribunal will have an impact on the Danish Motor Vehicle Agency’s future administration of pre-approved

leasing agreements.

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