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Denmark / National Tax Tribunal / 04-0002640

The Danish Customs and Tax Administration (SKAT) v a company doing wholesale of wine

Policy area:
Deciding Body type:
National Court/Tribunal
Deciding Body:
Danish National Tax Tribunal
Decision date:

Key facts of the case:

The case concerns the determination of VAT and tax on wine on the basis of the company’s accounting. The owner of the company was at the same time charged by the police for violation of the law on taxation on beer and wine. However, the police later withdraw the charge. In the meantime, the National Tax Tribunal suspended the case. The representative for the company argued that the claims had exceeded the statute of limitations due to the long processing time. The National Tax Tribunal considered that there was no legal basis in The European Convention on Human Rights or in the EU regulations to set aside the decision of SKAT as void or to mandate a reduction in the payment of interest of the complainant as a consequence of the processing time. The Tribunal subsequently considered national regulation and affirmed the decision made by SKAT.