Tax Law

The law firm of Fabritius Tengnagel & Heine will conduct your tax case, VAT case, or excise & duty case in dealings with the administrative authorities, the Danish Tax Appeals Agency, local tax appeals tribunals, the National Tax Tribunal and the Danish Courts.

If you have received a demand for payment or a claim from SKAT (the Danish Central Customs and Tax Administration), typically in the form of a letter of intent (aka a ”nudge letter”), it is important to seek legal assistance from the very outset of the case.

Conducting tax cases, excise & duty cases, and VAT cases is a specialist discipline, calling for procedural insight and a strategic overview. Tax law is a specialist discipline within administrative law, which requires an in-depth knowledge of administrative law—a consequence of the fact that tax cases are basically a dispute between the public authorities and the individual citizen or company. In the field of VAT and excise & duty a knowledge of EU law is crucial, since Danish rules are based largely on regulations issued by the EU.

Given the complexity of the tax field and the resources available to the tax authorities for the purpose of dealing with a tax, excise & duty or VAT case, the taxpayer needs a qualified sparring partner for SKAT.

SKAT is well aware that the taxpayer needs qualified advice, which is why special rules have been introduced regarding reimbursement of costs in tax cases, according to which private individuals can recover the cost of qualified advice in conjunction with specific tax and excise & duty cases. The rules are perfectly simple – if the taxpayer’s claim is sustained or predominantly sustained in the complaint, SKAT will refund the full amount spent on the expert adviser’s assistance in the case (100% of costs). If the taxpayer loses or if the taxpayer’s claim is sustained to a lesser extent, half the expenses will be met by SKAT. The taxpayer is thus assured of having a minimum of 50% of his legal costs met, whether the case is won or lost.

Companies, trusts and foundations are also covered by the rules on reimbursement of expert assistance.

Tax criminal cases are a specialist discipline within criminal law, and are an umbrella term for criminal cases in tax, VAT, and excise & duty evasion. Fabritius Tengnagel & Heine have great experience and a longstanding tradition of conducting tax criminal cases.

If you have questions, please contact:

Partner
Thomas Bøgelund Norvold
Email: tbn@dklaw.dk
Phone: +45 33 13 69 20

Partner
Søren Locher
Email: shl@dklaw.dk
Phone: +45 33 13 69 20