Legislator Case Law & Legislation
SS-872/2008-VLR ECLI:DK:VLR:2024:SS0000000730 AI generated

Court upholds seizure of audit materials as lawful administrative measure under Danish law.

Case Number SS-872/2008-VLR
Court / Authority
Jurisdiction Denmark (DK)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The Vestre Landsret confirmed the byret's decision regarding the seizure of materials at an audit firm. The plaintiff argued the measure violated property rights, while the state contended it was necessary for tax investigation. The court ruled the seizure was lawful because it was based on a valid administrative order and proportionate to the investigation's needs.

Legislator headnote

AI generated

Lov om beslaglæggelse af ejendom; Lov om beslaglæggelse af ejendom: Seizure of property by administrative authorities is lawful if based on a valid order and proportionate to the investigation's requirements.

Keywords

AI generated
administrative seizure audit firm materials property rights tax investigation proportionality principle Danish law Vestre Landsret

Cited Legislation

AI generated
Lov om beslaglæggelse af ejendom
AI generated

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Full text

Landsretten stadfæster byrettens kendelse vedrørende beslaglæggelse af materiale hos et revisionsfirma