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27/09/2020

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

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.

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