Does The Law of Rule or the Rule of the Executive Power (The Danish Minister of Taxation) within Danish Tax, VAT and Duty Law Constitute An Infringement of European Human Rights Law?
2 Pages Posted: 16 Sep 2022
Date Written: September 14, 2022
Contrary to multiple legal bans on delegation of such legislative power and requirements of statutory authority or, at least, legal authority (public policy or customary law) in the Danish Constitution respectively art. 43, first ardent, 46, section 1, and art. 3, the application in case law of the sole legal source practical arguments with solely administrative practice and not public policy or customary law derived therefrom is - under the adversarial procedure and due thereto not adjudicated or judicially reviewed by the Danish courts - widespread within Danish tax, VAT and excise law in substance, cf. the Danish Supreme Court and high court judgments published in i.a. U.83.8H, U.1996.1027H, TfS 2002.519H, TfS 2003, 646H, TfS 2008, 351H, TfS 2010, 481H, TfS 2011, 360 VLR, TfS 2011, 855H, TfS 2012,304H, U.2012.2977H, SKM2013.294.HR and U.2018.57H.
This state of law under the adversarial procedure with solely administrative practice as a national constitutionally unlawful legal basis in both an onerous and beneficial direction for the subjects of taxation constitutes the ability or capacity for the executive power (the Danish Minister of Taxation) via an abuse of the adversarial procedure de jure to act as legislative power and thereby to circumvent the legislative power’s overriding exclusive competence (the Danish Parliament and the Danish government in unity under an in the Danish Constitution stipulated procedure).
With a direct interest from a European legal perspective it is to this date neither adjudicated nor judicially reviewed in Danish case law under the adversarial procedure (the attorneys’ pleas), whether this national constitutionally unlawful state of law in itself constitutes an infringement of European human rights law via ECHR Protocol 1, art. 1, and/or EUC art. 17, cf. art. 52, section 3 (ECtHR is the minimum protection standard), and case law thereto (the rule of law).
Sadly, Danish attorneys have to this date not lived up to their judicial obligations on this legal matter.
This means that European human rights law is still infringed due to the law of rule or the rule of the executive power (the Danish Minister of Taxation) within Danish tax, VAT and duty law.
Keywords: Danish constitutional law, ECtHR, EUC, Human rights law
Suggested Citation: Suggested Citation