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.
Legislator summary
AI generatedThe 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
AI generatedAfgørelse 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
AI generated
property tax coverage
tax refund claim
administrative assessment
statutory compliance
discretionary power
Cited Legislation
AI generatedejendomsbeskatningslovens § 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