Efterprøvelse af skønsmæssige ansættelser

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Efterprøvelse af skønsmæssige ansættelser

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dc.contributor.author Lagoni, Carsten
dc.date.accessioned 2017-06-20T11:49:26Z
dc.date.available 2017-06-20T11:49:26Z
dc.date.issued 2017-06-20
dc.identifier.uri http://hdl.handle.net/10417/6244
dc.description.abstract The review of the discretionary assessment for business owners as well as for persons is conducted in the administrative appeal system and in court. The court and the National Tax Tribunal conduct a review in order to secure that the discretionary assessments carried out by the authorities are kept within the legislative framework. The review carried out by the court is done in order to examine if the tax payer has presented sufficient evidence that the judgement of the Danish Tax Administration is clearly wrong or carried out on an incorrect basis. The court does accept some margin of error for the Danish Tax Administration. This is indicated by the fact that even though flaws and inaccuracy have been shown in the basis of the judgement the Danish Tax Administration it doesn’t imply that of the judgement of the Danish Tax Administration is considered to be erroneous or carried out on an incorrect basis. Hence, the court is reluctant in performing monetary adjustments of the judgement of the Danish Tax Administration. However, the National Tax Tribunal which is part of the administrative appeal system carries out a complete review of the basis of the judgement. The evaluation shows that the National Tax Tribunal to a greater extent than the court undertakes changes in the judgement of the Danish Tax Administration if flaws have been noted in the basis of the discretionary assessment en_US
dc.format.extent 112 s. en_US
dc.language dan en_US
dc.subject.other Masterafhandlinger en_US
dc.title Efterprøvelse af skønsmæssige ansættelser 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
dc.title.subtitle For selvstændige erhvervsdrivende og for personer en_US

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