Appeals
When the Danish tax authorities makes a decision regarding your taxes, you have as a tax payer the right to an appeal case. In general you have a 3 month option to make an appeal, if the tax authorities reach a result you cannot accept.
The appeal can be made over at decision (afgørelse), a tax return, a binding ruling or any other final decision from the authorities.
When a decision has been made by Skattestyrelsen, you may bring an appeal case to Skatteankestyrelsen within 3 monts. Skatteankestyrelsen will then decide, if the appeal is to be handled by Skatteankenævnet (local appeal board), Skatteankestyrelsen og by Landsskatteretten. Landsskatteretten is the highest national appeal institution and the last place you may go, before a tax case enters the courts. Landsskatteretten is specialized in tax cases only, and the verdicts from Landsskatteretten are seen as crucial to the understanding of practical tax law in Denmark.
If you are an individual person the state will cover your costs in an appeal with 100% if you win and 50% if you loose the appeal case. The costs covered are the expenses to advisors, lawyers etc. in the case. This makes it off course more affordable to make an appeal. However, appeals are often more comprehensive and time consuming.
If we represent you in an appeal you can be certain that we discuss the strategy with you, pros and cons – and if the appeal is likely to succeed.