Category Archives: Case studies

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: * Lessee´s financing exceeded 30% * The leasing agreements contained additions that were not approved by the Authorities * The leasing agreement was terminated prematurely […]

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 […]

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 […]

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.

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 […]

Bachmann / Partners Law Firm won two landmark cases about energy taxes when heat and electricity i cogenerated by utilities. The cases were decided after a very comprehensive expert appraisal had been conducted. The overall theme in the cases was whether agreements between the buyer and seller of district heating should be respected for tax […]

Bachmann/Partners Law Firm represented a majority shareholder in a case where the company in which the shareholder held shares had failed to file VAT returns. The public prosecutor charged the shareholder with VAT fraud. The failure to file VAT returns had existed for several years and the public prosecutor claimed a high fine due to […]