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BS-38860/2021-HJR ECLI:DK:HJR:2022:BS0000002476 AI generated

Supreme Court dismisses appeal to remand tax case to District Court as lower court ruling is upheld.

Case Number BS-38860/2021-HJR
Court / Authority
Jurisdiction Denmark (DK)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the appeal and upheld the District Court's decision to reject the case for first-instance treatment. The Ministry of Finance requested remand, but the taxpayers joined this request, leading the court to confirm the lower court's procedural ruling. Since both parties agreed to the remand, the Supreme Court found no need to review the merits and simply validated the lower court's determination.

Legislator headnote

AI generated

s. 17, 18 af Skatteforvaltningsloven; When both parties agree to remand a case to the District Court for first-instance treatment, the Supreme Court will uphold the lower court's decision to reject the case for such treatment.

Keywords

AI generated
tax administration procedure remand to first instance party agreement procedural dismissal Supreme Court review

Cited Legislation

AI generated
s. 17 of the Tax Administration Act
s. 18 of the Tax Administration Act
AI generated
BS-12957/2022-HJR
Supreme Court dismisses appeal to refer case to district court as it lacks general legal significance.
BS-1463/2007-OLR
Appeal dismissed because divorce compensation claims fall under probate court jurisdiction, not civil court.
BS-1905/2012-OLR
Court allows new environmental claim despite prior dismissal, ruling original filing preserved statute of limitations. New suit proceeds to trial.
BS-9/2014-HJR
Court dismisses appeal on costs as original appeal covered entire lower court decision including costs.
BS-16/2013-HJR
Supreme Court dismissed asylum appeal regarding Danish citizenship revocation due to criminal conviction.

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Full text

Landsrettens kendelse om afvisning af behandling i landsrettens som 1. instans, stadfæstes

[DOKUMENT] Dom (3 sider) HØJESTERETS KENDELSE afsagt torsdag den 24. marts 2022

Sag BS-38860/2021-HJR

Skatteministeriet (advokat Steffen Sværke)

mod

Indkærede 1, tidligere Sagsøgte 1 og Indkærede 2, tidligere Sagsøgte 2 (advokat Arne Møllin Ottosen for begge)

I tidligere instanser er truffet afgørelse af Københavns Byret den 16. marts 2021 (BS-50325/2020-KBH) og af Østre Landsrets 14. afdeling den 29. september 2021 (BS-12022/2021-OLR).

I påkendelsen har deltaget tre dommere: Oliver Talevski, Kurt Rasmussen og Jens Kruse Mikkelsen.

Påstande Skatteministeriet har nedlagt påstand om, at sagen henvises til behandling i Østre Landsret som 1. instans.

Indkærede 2, tidligere Sagsøgte 2 og Indkærede 1, tidligere Sagsøgte

1 har tiltrådt Skatte-ministeriets anmodning.

Højesterets begrundelse og resultat Af de grunde, der er anført af landsretten, stadfæster Højesteret kendelsen.

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THI BESTEMMES:

Landsrettens kendelse stadfæstes.

Ingen af parterne skal betale kæreomkostninger for Højesteret til den anden part.

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