Denmark / National Tax Tribunal / 04-0002640 The Danish Customs and Tax Administration (SKAT) v a company doing wholesale of wine

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.

Paragraphs referring to EU Charter: 

 

The fundamental rights in EU-law, cf. the case from the European Court of Justice C-260/89, Ert vs. Dimotiki Etairia Pliroforissis and others and Treaty on the European Union (TEU) article 6, cf. the EU Charter of Fundamental Rights article 47 cf. 51(1) do not seem to lay down a sufficient legal basis on which to set aside the decision of SKAT as void as a consequence of, for example, the concrete processing time of the case or to mandate a reduction in the payment of interest of the complainant as a consequence of the processing time.

Deciding body (original language): 
Landsskatteretten
Language: 
Danish