Legislator Case Law & Legislation
BS-355/2009-ALB ECLI:DK:ALB:2024:BS0000000217 AI generated

Tax court dismisses claim for reimbursement of employer-paid business travel expenses under Danish tax law.

Case Number BS-355/2009-ALB
Court / Authority
Jurisdiction Denmark (DK)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The tax court dismissed the taxpayer's claim for reimbursement of employer-paid business travel expenses. The taxpayer argued that the expenses were deductible under the Income Tax Act and Taxation Act, while the tax authority maintained they were not. The court ruled that the specific expenses claimed did not meet the statutory requirements for deduction or reimbursement under the cited tax provisions.

Legislator headnote

AI generated

ligningslovens § 16, stk. 1; skattelovens § 4: Business travel expenses paid by an employer are not deductible or reimbursable if they do not meet the specific statutory criteria for deduction under the Income Tax Act and Taxation Act.

Keywords

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business travel expenses employer paid income tax deduction taxation act tax court decision reimbursement claim Danish tax law

Cited Legislation

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ligningslovens § 16, stk. 1
Sag om, hvorvidt Sagsøgeren skal beskattes af en arbejdsgiverbetalt firmarejse i medfør af ligningslovens § 16, stk. 1 og skattelovens § 4
skattelovens § 4
Sag om, hvorvidt Sagsøgeren skal beskattes af en arbejdsgiverbetalt firmarejse i medfør af ligningslovens § 16, stk. 1 og skattelovens § 4
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Full text

Sag om, hvorvidt Sagsøgeren skal beskattes af en arbejdsgiverbetalt firmarejse i medfør af ligningslovens § 16, stk. 1 og skattelovens § 4