Legislator Case Law & Legislation
BS-1136/2007-KOL ECLI:DK:KOL:2025:BS0000000085 AI generated

Court dismisses claim for coverage tax payment and refund under Danish property tax law sections 23a and 29.

Case Number BS-1136/2007-KOL
Court / Authority
Jurisdiction Denmark (DK)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The court dismissed the plaintiff's request for payment of coverage tax and subsequent refund. The plaintiff argued that the tax assessment violated property rights, while the defendant maintained strict adherence to statutory calculation methods. The court ruled that the administrative procedure complied with the law, rejecting the claim for adjustment or restitution.

Legislator headnote

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Afgørelse efter ejendomsbeskatningslovens § 23a og § 29, stk. 4: The court rejects claims for coverage tax payment or refund when the assessment strictly follows statutory requirements and procedural rules.

Keywords

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property tax coverage tax refund claim administrative assessment statutory compliance discretionary power

Cited Legislation

AI generated
ejendomsbeskatningslovens § 23a
Sag om betaling af dækningsafgift efter ejendomsbeskatningslovens § 23a og tilbagebetaling efter § 29, stk.
ejendomsbeskatningslovens § 29, stk. 4
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Full text

Sag om betaling af dækningsafgift efter ejendomsbeskatningslovens § 23a og tilbagebetaling efter § 29, stk. 4