Når de juridiske sikringer springer, og den såkaldte Mørkejura anvendes – Landsskatteretten, Skatterådet, skatteankenævnene, Skatteankestyrelsen, Skatteministeriet og SKAT (Skatteministeren) er i mange tilfælde grundlovsstridigt og/eller i øvrigt retsstridigt dømmende magt i stedet for den dømmende magt og/eller lovgivningsmagt i stedet for lovgivningsmagten (When the Judicial Fuses Have Blown, and the So-Called Dark Law Is Used – The National Tax Tribunal, the Danish Tax Council, the Danish Local Tax Boards, the Danish Ministry of Taxation and the Danish Tax Authorities (The Danish Minister of Taxation) Are in Many Instances in Violation of the Danish Constitution and/or Contrary to Law the Judicial Power Instead of the Judicial Power and/or the Legislative Power Instead of the Legislative Power)

27 Pages Posted: 26 Sep 2017

Date Written: September 19, 2017

Abstract

Danish Abstract: Artiklen indeholder en 1) meget kort redegørelse for Landsskatterettens og Skatteankestyrelsens sammensætning og funktion samt en 2) analyse af de tilfælde, hvor Landsskatteretten, Skatterådet, skatteankenævnene, Skatteankestyrelsen, Skatteministeriet og SKAT har truffet afgørelser/afsagt kendelser i modstrid med fx Grundloven eller med andre ord i modstrid med retligt bindende juridiske anvisninger fra domstolene (domme) og/eller lovgivningsmagten (love).

English Abstract: The article contains 1) a very short explanation for the composition and functioning of the National Danish Tax Tribunal and the Tax Appeals Agency and 2) an analysis of the instances, in which the National Tax Tribunal, the Danish Tax Council, the Danish local Tax Boards, the Danish Ministry of Taxation and the Danish tax authorities have made decisions/presented rulings contrary the e.g. the Danish Constitution or with others words contrary to legally binding judicial instructions from the courts (judgments) and/or the legislative power (statutory authority/laws).

Note: Downloadable document is in Danish.

Keywords: Tax law, constitutional law, administrative law, EU law

Suggested Citation

Smith Nielsen, Rasmus, Når de juridiske sikringer springer, og den såkaldte Mørkejura anvendes – Landsskatteretten, Skatterådet, skatteankenævnene, Skatteankestyrelsen, Skatteministeriet og SKAT (Skatteministeren) er i mange tilfælde grundlovsstridigt og/eller i øvrigt retsstridigt dømmende magt i stedet for den dømmende magt og/eller lovgivningsmagt i stedet for lovgivningsmagten (When the Judicial Fuses Have Blown, and the So-Called Dark Law Is Used – The National Tax Tribunal, the Danish Tax Council, the Danish Local Tax Boards, the Danish Ministry of Taxation and the Danish Tax Authorities (The Danish Minister of Taxation) Are in Many Instances in Violation of the Danish Constitution and/or Contrary to Law the Judicial Power Instead of the Judicial Power and/or the Legislative Power Instead of the Legislative Power) (September 19, 2017). Available at SSRN: https://ssrn.com/abstract=3039305 or http://dx.doi.org/10.2139/ssrn.3039305

Rasmus Smith Nielsen (Contact Author)

Independent ( email )

No Address Available

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