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SKS-278/2010-HOL ECLI:DK:HOL:2024:SKS0000000038 Généré par l'IA

Estate tax calculation upheld; inheritance waiver deadline missed; court rejects late waiver claim.

Numéro de cause SKS-278/2010-HOL
Autorité / Tribunal
Juridiction Danemark (DK)
Date de la décision
Issue du litige Rejeté (Dismissed)
Ouvrir la source officielle Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The court upheld the estate tax calculation of August 15, 2011, after the applicant failed to submit a waiver of inheritance tax within the statutory deadline. The applicant argued for a waiver, but the court found no valid grounds since the notification of revocation was received after the deadline expired. Consequently, the court rejected the claim and confirmed the original tax assessment based on the missed time limit.

Regeste Legislator

Généré par l'IA

Boafgiftslovens 5, stk. 1; Løjesterets kendelse trykt 2009.1024.11: A waiver of inheritance tax must be submitted before the deadline for filing the estate tax return; failure to do so results in the waiver being disregarded.

Mots-clés

Généré par l'IA
estate tax calculation inheritance waiver deadline statutory time limit boafgiftsloven tax assessment upheld remboursement de l'impôt anticipé recalcul du revenu arriérés d'entretien

Dispositions légales citées

Généré par l'IA
Boafgiftslovens 5, stk. 1
jE boafgiftslovens 5, stk. 1, og § I løjesterets kendelse trykt [.2009.1024.11.
Løjesterets kendelse trykt 2009.1024.11
Généré par l'IA
BS-566/2012-VLR
Estate tax appeal dismissed; court ruled passive deductions must be subtracted after spouse's share is removed from the estate.
SKS-10/2006-ALB
Inheritance tax appeal dismissed; court upheld tax authority's calculation of tax on inherited property.
BS-3904/2010-KBH
Court dismisses tax fee appeal as untimely due to filing after the six-month statutory deadline expired.
BS-2233/2011-VLR
Inheritance tax appeal dismissed; court upheld tax calculation despite heir's revocation of waiver due to lack of tax-saving motive.
BS-204/2022-VLR
Court rules deceased's gift value is not a death legacy and must be included in estate for tax.

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Texte complet

Sag om beregning af boafgift

[DOKUMENT] Afgørelse (1 sider) Retten i Holstebro

Udskrift af retshogen

Den 31. august 2011 kl. 10:00 blev skifteretten sat af Dommer .

Retten behandlede: SEKS nr. SEKS 83-278 2010

l3oet efker

Afdøde cpr-nr. 110145- Adresse 1 7600 Struer død den II februar 2010 .

Ingen indkaldt el ler modt

Der frenilagdes Afgi ftsherening af i 5. august 20!!. flre\ af 26. august 2011 fra Person 1 med klageskrift og bilag.

I c rafsagdes

Kent! else

Irklæringen om tilbagekaldelse af arveafkaldet er først meddelt skifteretten eller udløbet aflHsten for indgivelse afboopgorelsen. hvorfor der ved be regningen af huafuiften er bortset herfra. jE boafgiftslovens 5, stk. 1, og § I løjesterets kendelse trykt [.2009.1024.11.

Ilerefter. og cia det afar ingene anført ikke kan fare til andet resultat.

bestemmes:

.\fciftsberegningen af 15. august 2011 fastholdes.

Sagen udsat.

Skifteretten hæxet.

Dommer