{"id":6851,"date":"2020-09-27T12:13:00","date_gmt":"2020-09-27T12:13:00","guid":{"rendered":"https:\/\/testingsites.dk\/uncategorized\/vehicle-registration-tax-part-time-employee-without-a-written-employment-contract-right-to-use-the-companys-test-license-plates\/"},"modified":"2026-05-28T07:48:33","modified_gmt":"2026-05-28T07:48:33","slug":"vehicle-registration-tax-part-time-employee-without-a-written-employment-contract-right-to-use-the-companys-test-license-plates","status":"publish","type":"post","link":"https:\/\/bachmann-partners.dk\/en\/successful-cases\/vehicle-registration-tax-part-time-employee-without-a-written-employment-contract-right-to-use-the-companys-test-license-plates\/","title":{"rendered":"Vehicle Registration Tax \u2013 Part-time employee without a written employment contract \u2013 right to use the company\u2019s test license plates"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"

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. <\/p>\n","protected":false},"author":1,"featured_media":5876,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[145],"tags":[],"class_list":["post-6851","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-successful-cases"],"acf":[],"yoast_head":"\nVehicle Registration Tax \u2013 Part-time employee without a written employment contract \u2013 right to use the company\u2019s test license plates<\/title>\n<meta name=\"description\" content=\"The Danish Tax Agency imposed registration tax, as a vehicle was considered to have been unlawfully put into use in Denmark in connection with a part-time employee at\u2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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