• Article

Tax Notes Int.: Danish Excise Tax Dispute a Matter For Domestic Law - AG Says

2011 Tax Notes Int Danish Excise Tax Dispute a Matter For Domestic Law  AG Says april2725411

By Maj-Britt Klemp and Poul Erik Lytken

Published in Tax Notes Int’l, 4 April, 2011, p. 32.

Responding to a referral by the Danish High Court, Advocate General Juliane Kokott of the European Court of Justice on March 24 submitted an opinion in Danfoss and Sauer-Danfoss (C-94/10) stating that it is for the law and courts of the EU member states to decide whether a claim for reimbursement brought by a company to which an unlawful excise duty has been passed on can be brought against the member state by that taxpayer directly, whether only the initial payer of the excise duty can bring the claim against the member state, or whether both parties can bring the claim against the member state.

Tags
  • Copenhagen

    Langelinie Allé 35
    2100 Copenhagen

  • Aarhus

    Værkmestergade 2
    8000 Aarhus C

  • Shanghai Representative Office

    No.1440 Yan'an Middle Road, Suite 2H08
    Jing'an District, 200040 Shanghai, P.R. China

  • Bech-Bruun Law Firm P/S

    P +45 72270000
    F +45 72270027
    E info@bechbruun.com
    VAT number 38 53 80 71
    Cookie policy
    Legal Notice and Disclaimer
    Privacy Policy