We deal with matters about citizens' and businesses' tax affairs. The matters cover all tax law subjects.
The majority of the matters involving private citizens are about income tax. When it comes to businesses, the matters are also often about the determination of their taxable income (for example matters about deductions for operating expenses), but we also deal with many cases about the determination of businesses' VAT liability or any other tax liability, including the payment of green taxes.
We also handle tax matters that give rise to questions about EU law and matters about double taxation (including the construction of double taxation treaties).
In accordance with the Danish Ministry of Taxation's objective to ensure that citizens have due process protection to the greatest extent possible in matters about their tax affairs, we make a point of ensuring when dealing with a matter that taxpayers have due process protection, which means that we always aim to obtain the substantively correct result in the cases.
We primarily conduct litigation before the Danish courts for the Danish Ministry of Taxation. We close approximately 250 cases annually before the courts. The majority of the law suits have been brought by citizens and businesses against the Danish Ministry of Taxation.
We also safeguard the Danish tax authorities' interests before the Danish National Tax Tribunal when the Danish Customs and Tax Administration (SKAT) requires our assistance already during the complaint proceedings in the administrative system.
We also conduct litigation before the Court of Justice of the European Union on behalf of the Danish Government and the Danish Ministry of Taxation. In the area of EU law, we also assist the Danish Ministry of Taxation from time to time with infringement proceedings.
Each year, we give a large number of legal opinions in connection with legal proceedings or other issues of construction.
Finally, we provide advice in connection with considerations about new legislation or the determination of tax assessments in large cases.