The Tax Disputes And Litigation Review - Danish Chapter

I INTRODUCTION

The majority of Danish tax disputes are settled within the administrative complaints system before the Danish National Tax Tribunal, which is an administrative appeals body that hears complaints in direct and indirect tax matters (see Section III, infra).

2012 saw an increasing number of Tribunal complaints, in comparison with an almost 50 per cent reduction over previous years; this rise is most likely a result of intensified tax control within several areas, including money transfers to tax havens, loss-making companies, group financing and other transfer pricing issues, and several issues regarding private equity funds.

In 2011 the Tribunal decided 3,997 matters with an average processing time of approximately seven months.