27/09/2020

Lack of legal basis for a discretionary assessment of gift tax

Gifts and inheritance

Lack of legal basis for a discretionary assessment of gift tax

Bachmann/Partners Law Firm represented a client in a case where the Danish Tax Authorities had made a discretionary assessment of gift tax.
The National Tax Tribunal rejected the ruling because there was no legal basis for such a discretionary assessment. The legal basis was introduced by law afterwards.

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