PÅLÆG AF SKAT, FORANDRING AF SKAT ELLER ERSTATNINGSRET? Konkret grundlag for dansk skatteretlig ”Lava Jato”? Kan Skatteministeren, embedsmænd og/eller advokater efter omstændighederne blive straffet og/eller økonomisk nulstillet for ulovhjemlet og uhjemlet for skattesubjekterne bebyrdende hæftelse for bl.a. A-skat? (Imposition of Tax, Alteration of Tax or Torts? Specific/Concrete Basis for Danish Tax “Lava Jato”? Can the Danish Minister of Taxation, Civil Servants and/or Attorneys, as Appropriate, Be Punished and/or Economically Reset Due to Non-statutory and Non-legally Authorized Onerous Liability for e.g. A-Tax for the Subjects of Taxation?)

10 Pages Posted: 7 Aug 2019

Date Written: August 2, 2019

Abstract

Danish Abstract: Artiklen 1) vurderer, at det såkaldte nulstillingsinstitut er under Grundlovens § 43, 1. led, og 2) at nulstillingsinstituttet i hvert fald nu alene hviler på praksis (ulovhjemlet og delvist uhjemlet), jf. fx SKM2013.294.HR. Artiklen 3) redegør for, at forhandlingsmaksimen kan være afgørende for indholdet af retspraksis, herunder særligt senere retspraksis i fx SKM2013.294.HR, således at nulstillingsinstituttet har været under ulovlig, begrænset eller forkert prøvelse. Endvidere 4) vurderer artiklen, at der kan foreligge strafansvar og erstatningsansvar for skatteministrene samt involverede embedsmænd og advokater, herunder via bevidst begrænset eller forkert prøvelse af nulstillingsinstituttet ved domstolene (dansk skatteretlig ”Lava Jato”).

English Abstract: The article assesses that the so-called liability-institute is under art. 43, first indent of the Danish Constitution, and 2) that the liability-institute, at least, now only rests on practice (non-statutory and partly non-legally authorized), cf. SKM2013.294.HR. The article 3) explains that the adversarial procedure can be decisive for the content of case law, including especially later case law in e.g. SKM2013.294.HR, for which reason the liability-institute has been under illegal, limited or wrongly judicial review. Furthermore, 4) the article assesses that there can be criminal liability and the payment of damages for the Danish ministers of taxation, the implicated civil servants and the implicated attorneys, including via conscious limited or wrongly judicial review of the liability-institute at the Danish courts (Danish tax “Lava Jato”).

Note: Downloadable document is in Danish.

Suggested Citation

Smith Nielsen, Rasmus, PÅLÆG AF SKAT, FORANDRING AF SKAT ELLER ERSTATNINGSRET? Konkret grundlag for dansk skatteretlig ”Lava Jato”? Kan Skatteministeren, embedsmænd og/eller advokater efter omstændighederne blive straffet og/eller økonomisk nulstillet for ulovhjemlet og uhjemlet for skattesubjekterne bebyrdende hæftelse for bl.a. A-skat? (Imposition of Tax, Alteration of Tax or Torts? Specific/Concrete Basis for Danish Tax “Lava Jato”? Can the Danish Minister of Taxation, Civil Servants and/or Attorneys, as Appropriate, Be Punished and/or Economically Reset Due to Non-statutory and Non-legally Authorized Onerous Liability for e.g. A-Tax for the Subjects of Taxation?) (August 2, 2019). Available at SSRN: https://ssrn.com/abstract=3431083 or http://dx.doi.org/10.2139/ssrn.3431083

Rasmus Smith Nielsen (Contact Author)

Rasmus Smith Nielsen ( email )

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