Law Amending The Tax Assessment Act (Repeal Of The Specific Rule Of Full Deduction For Certain Entertainment Expenses)

Original Language Title: Lov om ændring af ligningsloven(Ophævelse af særreglen om fuldt fradrag for visse repræsentationsudgifter)

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Law amending the tax assessment Act

(Lifting of the specific rule of full deduction for certain entertainment expenses)

WE, MARGRETHE the SECOND, by the grace of God Queen of Denmark, do indeed:

The Danish Parliament has adopted and we know Our consent confirmed the following law:

§ 1

Of the law on the imposition of income tax to the State (the tax assessment Act), see. lovbekendtgørelse nr. 1061 by 24. October 2006, as amended, inter alia, by section 2 of Act No. 405 of 8. May 2006, § 6 of the law No. 343 of 18. April 2007, section 5 of law No. 344 of 18. April 2007 and section 8 of Act No. 1235 by 24. October 2007 and at the latest upon section 7 of the Act No. 1534 of 19. December 2007, is amended as follows:

1. section 8 (4), 2. paragraphs, are hereby repealed.

§ 2

(1). The law shall enter into force on the day after publication in the Official Gazette.

(2). The law shall take effect as from the income year 2009.
Given at Amalienborg, the 7. May 2008 MARGRETHE r./Kristian Jensen