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

Jointly led by Hans Severin Hansen and Lasse Esbjerg Christensen, Plesner possesses an ‘extremely strong and experienced’ tax litigation practice, with a notable track record in high-value direct tax and transfer pricing cases. The group’s expertise also encompasses the tax aspects of cross-border M&A, restructurings, incentive schemes, estate planning issues and capital market transactions. Tom Kári Kristjánsson focuses on EU and Danish cases concerning VAT, customs duties and excise duties, while ‘excellent professionalSøren Lehmann Nielsen specialises in transfer pricing work. Jef Nymand Hounsgaard is also highly regarded.