Beskatning af fikseret jagtleje

Union Jack
Dannebrog

Beskatning af fikseret jagtleje

Show simple item record

dc.contributor.author Lied Viskinge Jensen, Henriette
dc.date.accessioned 2017-06-20T11:57:35Z
dc.date.available 2017-06-20T11:57:35Z
dc.date.issued 2017-06-20
dc.identifier.uri http://hdl.handle.net/10417/6247
dc.description.abstract This thesis addresses the issue of whether the Danish State Tax Act, Section 4, and/or the Danish Assessment of Tax Act, Section 2, provide the legal basis for fixation of company income for tax purposes in respect of the value of a hunting lease, as has been established by a recent city court judgment (reported in SKM 2016.337). Thus, the thesis focuses on an analysis of the scope of the State Tax Act, Section 4, and the As-sessment of Tax Act, Section 2. As part of the analysis of the State Tax Act, Section 4, a distinc-tion will be drawn between the taxation of current income and the taxation of value adjustments. When analysing the Assessment of Tax Act, Section 2, it is relevant to distinguish between ad-justments of prices/terms and of actions/qualifications. In additional, the Hydrocarbon Taxation Act, Section 6 A, is analysed in the thesis. This provision provides an independent legal basis for the fixation of income for tax purposes in certain situa-tions and may contribute to the delimitation of the scope of the State Tax Act, Section 4, and the Assessment of Tax Act, Section 2. The thesis concludes that the State Tax Act, Section 4, does not allow for the fixation of taxable income in respect of a hunting lease, unless a financial benefit has been transferred to the tax pay-er. Further, it is concluded that the Assessment of Tax Act, Section 2, probably only permits ad-justments of terms but not of actions/qualifications. en_US
dc.format.extent 56 s. en_US
dc.language dan en_US
dc.subject.other Masterafhandlinger en_US
dc.title Beskatning af fikseret jagtleje en_US
dc.type emo en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.department Master i Skat en_US
dc.contributor.departmentshort 79 en_US
dc.publisher.year 2017 en_US
dc.publisher.city Frederiksberg en_US

Files Size Format View
Henriette_Lied_Viskinge_Jensen.pdf 571.7Kb PDF View/Open

The following license files are associated with this item:

This item appears in the following Collection(s)

Show simple item record