Vehicle Registration Tax – access to documents

Bachmann/Partners Law Firm represented a car dealer who had claimed a reimbursement for vehicle registration tax on exported vehicles. In order to document that the vehicles in fact were exported the car dealer applied the Danish Tax Authorities for access to the lists of re-registered vehicles that previously have been registered in Denmark. The Registration Authorities in other member states send these lists to the Danish Motor Vehicle Agency every month.

Criminal proceedings were dropped – distribution

A shareholder had liquidated his company. Due to misunderstandings between the shareholder and the auditor, the distribution of the funds from the liquidated company had been reported incorrectly to the Tax Authorities.

Registration tax

The Tax Authorities had imposed a lessor full vehicle registration tax for 16 vehicles that were registered under the special provisions for proportionate vehicle registration tax with the following reasoning:

Vehicle Registration Tax – Seizure of vehicle

The Danish Tax Authorities had imposed vehicle registration tax on a person who had relocated from Denmark.

Vehicle Registration Tax – leased vehicles

Bachmann/Partners Law Firm won a landmark case in the Eastern High Court concerning proportionate vehicle registration tax. The court ruled that a lessor of luxury cars was entitled to claim a refund for vehicle registration tax concerning vehicles registered under the special provisions of proportionate vehicle registration tax. The case was fundamental because the interpretation of the Tax Authorities was rejected by the Eastern High Court. EU-case law was also invoked but the High Court justified its ruling with national Danish law.

Declaration of undeclared income

Bachmann/Partners Law Firm assisted a client to declare previously undeclared significant foreign income from a real estate portfolio. The client was taxed but the client was not met with criminal charges.

VAT – the recycling industry

Bachmann/Partners Law Firm won a landmark case at the Western High Court concerning the application of the profit margin scheme to the sale of parts removed from end-of-life vehicles. Prior to the judgement the Court of Justice of the European Union in a preliminary ruling ruled how the relevant provisions about the profit margin scheme in Council Directive 2006/112/EC were to be interpreted. The case has had material significance for the entire auto recycling industry and has ensured the industry’s competitiveness.

Vehicle Registration Tax – Part-time employee without a written employment contract – right to use the company’s test license plates

The Tax Authorities imposed a company vehicle registration tax. The Tax Authorities considered a vehicle unjustifiably taken into use in Denmark by a part-time employee of the company who picked up the vehicle from an external workshop. The Authorities considered the employee to be self-employed. This led to the conclusion that the company was not allowed to use test license plates for the pick up of the vehicle. The National Tax Court rejected the interpretation of the Tax Authorities.

Energy taxes

Bachmann/Partners has won two very large and precedent-setting cases for the combined heat and power sector in Denmark following extensive expert assessments and evaluations. The case concerned whether agreements between the buyer and seller of district heating should be respected for tax purposes. The burden of proof was discharged. Full success.