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Tax Notes Int.: Property Owners Entitled to Tax Refunds, Supreme Court Rules

2011 Tax Notes Int Property Owners Entitled to Tax Refunds Supreme Court Rules januar2725351

By Carsten Pals, Maj-Britt Klemp and Lotte Søgaard

Published in Tax Notes Int’l, 31 January, 2011, p. 341.

In a landmark decision (published January 6, 2011), the Danish Supreme Court on December 12 held that many real estate property owners are entitled to additional property tax refunds because the tax authorities lack the legal authority to deny refunds for a third year when granting a taxpayer’s request for a reduced property tax valuation.

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