Tom Kári Kristjánsson > Plesner > Copenhagen, Denmark > Lawyer Profile

Tom Kári Kristjánsson photo

Work Department

Tax Law


Tom Kári Kristjánsson is the number one Danish attorney litigating cases relating to taxes and duties, including VAT, customs duties and excise duties. His track record at the European Court of Justice is unique. No other Danish attorney has conducted and won so many EU cases.

A large number of these cases have been leading cases and have been conducted as test cases. The outcomes of the cases have resulted in Danish businesses, particularly in the financial sector, receiving amounts running into billions of Danish kroner.

Most recently, he conducted the case concerning ATP (the Danish labour market supplementary pension scheme) in which the European Court of Justice found for ATP, ruling that the company’s services are eligible for VAT exemption in line with services concerning payment transactions or in line with management of investment associations. ATP Pension Service and the Danish tax authorities have now reached a settlement in the Danish Eastern High Court.

In addition, Tom has extensive experience in conducting legal proceedings regarding consultants’ professional liability and D&O liability related to taxes and duties, and he also litigates a large number of criminal cases relating to taxes and duties.

At the moment Tom is involved in various cases for the financial sector on payroll tax, the duty to pay VAT on payment transactions and calculation of the deductible VAT percentage. He is also currently engaged in cases on a sector order in terms of VAT law , excise duties, registration tax on vehicles and taxes and duties related to transfer pricing.

Tom was the Managing Partner of Plesner from 2014-2021 and has previously been a member of Plesner’s Board of Directors.

Lawyer Rankings

Denmark > Tax

The ‘very strong’ tax team at Plesner advises blue-chip Danish and international clients on the full spectrum of tax controversy and advisory work, including transfer pricing, estate planning and incentives schemes. It is particularly prominent within tax litigation; this is reflected in the experience of Hans Severin Hansen, practice head Lasse Esbjerg Christensen, who acts in high-profile and complex beneficial owner and transfer pricing cases; Tom Kári Kristjánsson, who has extensive experience before the European Court of Justice; and Jef Nymand Hounsgaard .