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BS-1222/2015-LYN ECLI:DK:LYN:2022:BS0000001191 AI generated

Tax court dismisses appeal for late filing after office hours on the final deadline day.

Case Number BS-1222/2015-LYN
Court / Authority
Jurisdiction Denmark (DK)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The plaintiff filed a lawsuit against the Tax Agency on August 20, 2015, after the tax administration office had closed at 15:00. Although the plaintiff argued the deadline extended until 23:59, the court determined the absolute filing period under the Tax Administration Act expired at the end of business hours. Consequently, the court dismissed the case as it was filed too late for judicial review.

Legislator headnote

AI generated

skatteforvaltningslovens § 48, stk. 3; The absolute time limit for bringing an administrative decision to court expires at the end of business hours on the last day, and late filings are inadmissible regardless of calendar day extensions.

Keywords

AI generated
tax administration act absolute time limit office hours deadline late filing dismissal administrative review

Cited Legislation

AI generated
skatteforvaltningslovens § 48, stk. 3, 1. pkt.
skatteforvaltningslovens § 48, stk. 3, 1. pkt.
AI generated
BS-160/2014-HRS
Court dismisses bankruptcy case for failure to file within the statutory time limit under the Bankruptcy Act.
FS-71/2018-BOR
Court dismisses appeal; late fee required as transfer did not reset the three-month payment deadline.
BS-28/2010-KOL
Court dismisses claim as statute of limitations expired following Vestre Landsret precedent. Claimant failed to prove service of notice on defendant.
SKS-1886/2009-HIL
Court dismisses lawsuit filed after bankruptcy court deadline expires, citing lack of authority to proceed.
SS-5310/2016-SON
Defendant acquitted of traffic offense because police could not prove knowledge of photo-blocker film on license plate.

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Full text

Sag om, hvorvidt sagsøger rettidigt har indbragt Motorankenævnets afgørelse for domstolene jf. skatteforvaltningslovens § 48, stk. 3

[DOKUMENT] Dom (2 sider) Retten i Lyngby

Udskrift af retsbogen

DOM

Afsagt den 27. august 2015 i sag nr. BS 111-1222/2015:

Sagsøger Adresse By mod Skatteministeriets Nicolai Eigtveds Gade 28 1402 København K

Sagsøger har ved en e-mail af 20. august 2015, kl. 21.34, vedhæftet en stævning og bilag 1 - 11, indbragt Skatteankestyrelsen, Motorankenævn Sjælland-København (Motorankenævnets), afgørelse af 20. maj 2015 for Retten i Lyngby.

Sagsøger har telefonisk til retten den 26. august 2015 oplyst, at indbringelsesfristen i skatteforvaltningslovens § 48, stk. 3, må forstås således, at den udløber den 20. august 2015 kl. 23.59.

Rettens begrundelse og afgørelse Retten finder, at fristen for indbringelse af Motorankenævnets afgørelse af

20. maj 2015 udløb den 20. august 2015 ved kontortids ophør, kl. 15.00. Der er tale om en absolut indbringelsesfrist, jf. skatteforvaltningslovens § 48, stk. 3, 1. pkt.

Da stævningen med bilag er modtaget den 20. august 2015 efter kontortids ophør, er sagen indbragt for sent for domstolene, hvor sagen afvises.

Thi kendes for ret Denne sag afvises fra domstolene.

Sagen sluttet.

Retten hævet.

Dommer

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