Bevisbyrdens placering i skattesager

Union Jack
Dannebrog

Bevisbyrdens placering i skattesager

Show full item record

Title: Bevisbyrdens placering i skattesager
Skattemyndighedernes forpligtelser i sagsbehandlingen
Author: Mahler, Morten
Abstract: When a taxpayer has a case with the tax authorities, it is important that the taxpayer's rights follow the law. Therefore, it is extremely important that the taxpayer can trust that those who handle the case follow the rules. When a dispute arises between the tax authorities and a taxpayer, it is usually a matter of disagreement on the income basis for the taxpayer. It can either be in relation to incomes or for deductions. It is a prerequisite that in the course of the case it is clarified who has the duty to prove a claim. The main rule is that it is the tax authorities who have to lift the burden of proof of income, but it is the taxpayer who has to prove his right to a deduction. However, the position of the burden of proof does not always follow the main rule. In some cases, the law states who has the burden of proof while in case law and administrative practice. By using law based tools I will analyze the validity of the decisions made by the authorities. The thesis will end with an overall conclusion on how the legal position in the tax area in relation to the public case and taxpayers' rights. The conclusion is that the tax authorities far from fulfilling their duties and responsibilities.
URI: http://hdl.handle.net/10417/6326
Date: 2019-07-04
Pages: 61 s.
Files Size Format View
Morten_Mahler.pdf 781.8Kb PDF View/Open

The following license files are associated with this item:

This item appears in the following Collection(s)

Show full item record