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

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.