The Order Of The Rules Of Procedure Of The Tax Appeal Board, The Assessment Appeal Board, Common Tax And Assessment Appeal Board As Well As Engine Appeal Board

Original Language Title: Bekendtgørelse af forretningsorden for skatteankenævn, vurderingsankenævn, fælles skatte- og vurderingsankenævn samt motorankenævn

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=127931

Overview (table of contents) Chapter 1 organisation of the boards of appeal

Chapter 2 composition of the boards of appeal

Chapter 3 the Secretariat

Chapter 4 meetings of the boards of

Chapter 5 Appeals to boards

Chapter 6 of the boards of appeal complaint handling

Chapter 7 surveys and estimates as well as inspections

Chapter 8 of the boards of appeal decisions

Chapter 9 other provisions

Chapter 10 remuneration and allowances for members and alternates ankenævns

Chapter 11 entry into force

Annex 1 The full text of the order of the rules of procedure of the tax appeal board, the assessment appeal board, common tax and assessment appeal board as well as engine Appeal Board

Pursuant to section 10 of the tax forvaltningslovens, paragraph 5, article 10, paragraph 6 and section 35 (2) of the basic regulation. lovbekendtgørelse nr. 907 of 28. August 2006, as amended by Act No. 1341 by 19. December 2008, as well as Act No. 572 of 19. December 1985 on open Government section 15, paragraph 3.

Chapter 1

The organisation of the boards of appeal

Ankenævns circles

§ 1. The country's Division into ankenævns circles shown by decree to that effect.

§ 2. Complaint against a tax appointment shall be submitted to the tax appeal board, in whose constituency the complainant had permanent address at the end of the treated income year, respectively at the time of death or at the time of the transfer. In addition, the following applies:

1) complaint about an advance registration must be lodged with the Appeals Board, in whose constituency the complainant had domicile at the time of the impugned advance registration was made.

2) complaint against a recruitment for limited tax liability shall be lodged with the Appeals Board, in whose constituency the income source was located at the end of the treated income year, respectively by tax arises.

3) complain about a binding response must be lodged with the Appeals Board, in whose constituency the complainant had domicile at the time of submission of the request for binding response.

4) complaint about an employment arising out of a transfer of an asset, and the contract is binding on both the buyer and the seller, shall be lodged with the Appeals Board, in whose constituency sells had domicile at the time of the transfer. If the seller is not entitled to appeal the Appeals Board, or if there are several vendors, submitted the complaint to the Board of appeal, in whose constituency the buyer had domicile at the time of the transfer.

5) complain about a binding response, arising out of the transfer of an asset, and the contract is binding on both the buyer and the seller, shall be lodged with the Appeals Board, in whose constituency sells had domicile at the time of submission of the application for binding response. If the seller is not entitled to appeal the Appeals Board, or if there are several vendors, submitted the complaint to the Board of appeal, in whose constituency the buyer had domicile at the time of submission of the application for binding response.

6) complaint about an employment relating to gift tax shall be lodged with the Appeals Board, in whose constituency the gift giving was domiciled at the time of the gift transfer. If gift giving is not resident in this country, or if there are several gift givers, submitted the complaint to the Board of appeal, in whose constituency the gift recipient was resident at the time of the gift transfer.

7) complain about a binding answer concerning gift tax shall be lodged with the Appeals Board, in whose constituency the gift giving had domicile at the time of submission of the application for binding response. If gift giving is not resident in this country, or if there are several gift givers, submitted the complaint to the Board of appeal, in whose constituency the gift recipient had domicile at the time of submission of the application for binding response.

(2). A complaint about a property valuation, etc. processed by the assessment appeal board, in whose district the property is located.

(3). Complaint against a taxable value, etc. of motor vehicles are processed by the engine Board of appeals in the area where that part of the TAX, which has taken the decision, is located. Ankechefen is, if there are large differences in the amount of cases in tribunals, authorized to move cases to treatment in another Board.

(4). Ankechefen is authorized to move a complaint pending in another appeal in the following situations:

1) A second appeal deals with the complainant's matters in other income year on the same issue.

2) due to special circumstances considered appropriate to transfer a case to another appeal.

3) Who incidentally is doubt which appeals board which will hear the case.

(5). If a decision from the courts or the national tax Tribunal means that a complaint should be treated again, it must be dealt with by another Board of appeal other than the Board of appeal, which in the past has dealt with the complaint. Ankechefen is the authority to decide which other Appeals Board which will hear the case.

Complaints to a common tax and assessment appeal board

§ 3. For complaints to a Joint Appeals Board apply to complaints filed after tax forvaltningslovens § 5 shall be treated as if they were sent to a tax appeal board, while complaints lodged after tax forvaltningslovens § 6 shall be treated as if they were sent to an assessment appeal board.

Chapter 2

The composition of the boards of appeal

Election of Chairman and Vice-Chairman

§ 4. The individual boards of appeal as soon as possible after the appointment it holds inaugural meeting. The meeting may be held before the start of the function. The Member who have long been a member of the Appeals Board, shall convene the meeting. If more has been a Member just long, shall be convened by the oldest Member.

(2). At the first meeting elect the Appeals Board from among its members a Chairman. The election is done by a majority elections and presided over by the Member who has convened the meeting. The election has validity for the entire term of the basic regulation. However, section 7.

(3). At the election of the President is the candidate selected, which receive votes from a majority of the Appeals Board members present. Achieved such a majority don't know 1. the vote, carried out a new vote. By 2. the vote is a candidate elected, if he or she obtains the votes of a majority of the members present, or if there are only given votes on that candidate. Brings 2. vote nor any decision, made the choice between the two, who tied at 2. vote has received the most votes, so that when a tie is decided by drawing lots, on which two there at the bound choice (3. vote) must be put to the vote. It says the votes right at 3. the vote, taken the decision by drawing lots.

(4). As soon as the election of the President took place, choose tax and assessment appeal board as well as the Joint Appeals Board from among its members one or two Vice-Presidents. The first selected will be 1. Vice-President, while the last selected will be 2. Vice-President.

(5). Motor Appeals Board shall elect a Vice Chairman.

(6). Election, in accordance with paragraph 4 and paragraph 5 shall be headed by the newly-elected President or, in his absence, of the Member who conducted the election. The election is taking place, moreover, in accordance with the same rules as the election.

Call for alternate

§ 5. Cancellation shall be notified to the Secretariat, which shall inform the President. The alternate should be convened in the following situations:

1) in the case of the inaugural meeting.

2) the Member who is unable to attend, so require.

3) It is known in advance that the Member will be absent for at least 2 months.

4) Moreover, when the President so decides.

(2). An alternate, taking part in place of the Chairman or a Vice-Chairman, participating as ordinary member of the Appeals Board.

Withdrawal of members

§ 6. If a member resigns by an Appeals Board in term of Office, the purposes of the Appeals Board, and appointed a new Deputy. If a member is granted leave of absence, the purposes in the Member's place.

Exemption of the President or Vice-President in term of Office

§ 7. The Appeals Board may exempt the President or a Vice-President of the Office as such for the rest of the term, if the person concerned so requests when a President or a Vice-President be relieved of his duties, leaving the Appeals Board or has been granted a leave of absence in term of Office, elected a new President, the respective Vice-President, see. section 4, paragraphs 2 to 6. The election has validity for the remainder of the term. By the orlov has validity only in the choice of leave period.

Decision-making led

§ 8. The Appeals Board may divide themselves in decision-making led. Any member must have room for at least a generation.

(2). Is another Member of a decision-making part than the President/Vice-President unable to attend a meeting, the President may decide that stage must be supplemented by a member from a different decision-making context.

(3). A member of a decision-making context may require a case presented to the overall appeal.

(4). At a meeting in a decision-making context has a ankenævns Member who is not a member of the decision-making context, the right to the following:

1) Get a copy of the agenda.

2) attend the meeting, including have the opportunity to comment on specific cases, however, without the right to vote.

3) Require the matter submitted to the overall appeal.

Chapter 3

Secretarial assistance

§ 9. The Secretariat shall make available to the TAX appeal boards. The Secretariat should be organizationally separate from other parts of the TAX.

(2). The Secretariat is present at the meetings of the Appeals Board and involved in the negotiations, however, the Appeals Board, without the right to vote. Secretariat, to assess the Appeals Board is in the process of making a manifestly unlawful decision or a decision that is contrary to previous practice, the Appeals Board must make the Appeals Board to the attention of the Secretariat.
(3). The Appeals Board must ensure that it or the Secretariat staff involved in the treatment, the Appeals Board is not an incapacitated in accordance with Chapter 2 of the Act on administrative procedures. The Appeals Board determines any doubts on this matter.

(4). The correspondence between the Secretariat and members can ankenævns after tax authorities ' determination be made wholly or partly by electronic means.

Chapter 4

Meetings of the boards of

Organisation of meetings

§ 10. The Appeals Board operates in meetings, including, where appropriate, in meetings of the decision-making context. Meetings are not open to the public. Audio and video recording of the meetings is not permitted.

(2). If the Appeals Board is divided in deciding part, determines the President, in agreement with the Secretariat proceedings breakdown led after General guidelines, set by the Appeals Board.

(3). The President shall determine, in agreement with the Secretariat, the time and place of meetings of the total Appeals Board and in decision-making led. The Secretariat shall convene the meetings. The summons shall as far as possible take place with at least 7 days ' notice.

(4). When at least 1/3 of the members demand it, the President must within 14 days convene a meeting.

(5). The President sets the agenda for each meeting.

(6). Together with the agenda shall be circulated for each case the following material to the members:

1) the facts of the case with the proposal for a decision.

2) complainant's remarks to a previously submitted proposal.

3) information as to whether complaints wants to submit his case to the Appeals Board.




If Members have previously received the material, it will not be sent again. In the case of a number of similar cases, the Secretariat may decide that only sent one example.



(7). The Appeals Board decides how the internal procedure organised until the issuance of the facts of the case with the proposal for a decision to the complainant.

Meeting management and vote

§ 11. The Chairman of the Appeals Board Chair the meetings of the total Appeals Board. 1. the Vice-President, or in his absence, 2. the Vice President, joins the President's position, when the President is prevented from exercising his activity as President.

(2). Meetings of the decision-making part is headed by the Chairman or by the Deputy Chairman, who is a member of the joint. If the moderator is a Vice-President and this will be prevented, joins the Chairperson as moderator. The President is also prevented, joins the other Vice-Chairman as moderator.

(3). The Appeals Board shall take a decision by vote. The vote takes place by a show of hands and be decided by a majority vote. Failure by a member to vote, shall be considered as Member for having voted in favour of the proposal to the vote. In the event of a tie, the meeting leader's vote crucial.

(4). The moderator deems that the Appeals Board position for a proposal is so unique that a vote is unnecessary, he or she shall communicate this with information about the perception they have of the Appeals Board position on the issue. Required which will then vote on the proposal, the moderator can not declare the matter to settled in accordance with the specified view.

Meeting Protocol

§ 12. The Secretariat leads Protocol over the meeting. The Protocol must include at least the following:

1) Date and time of the start and end.

2) indication of meeting participants.

3) Intelligence matters without prejudice. Article 24, paragraph 5.




For each case, there must be the following:



4) Numerical list that shows the artifact's decision, the complainant's perception and the Appeals Board proposal/decision.

5) Brief justification of the proposal/decision.




The Protocol should also be applied to observations in each case, if one of the following situations occurs:



6) Complaint called back.

7) a member or employee of the Secretariat are disqualified.

8) one or more members want their disagreement with a decision on the record.

9) one or more members want their minority opinion after nr. 8 presented to the national tax board.

(2). By complaint to the Tax Appeals Tribunal must also contain information about the Protocol:

1) complainant's name, address and social security number.

2) what year that is complained of.

(3). By complaint to the assessment Appeals Board must also contain information about the Protocol:

1) Name and address of the complaints.

2) owner's name and address, if the owner and do not complain are the same.

3) Property number and address on the contested property.

4) Possible inspection.

5) What assessment complained.

(4). By complaint to the Appeals Tribunal must also contain the Protocol engine for information about:

1) Name and address of the complaints.

2) chassis number or other identification of the vehicle, if the frame number does not exist.

3) Possible inspection.

(5). By the end of the meeting the minutes must be signed by all of the ankenævns members who have participated in the meeting. Members may not on grounds relating to their voting or for other reasons, refuse to sign the Protocol.

§ 13. If a member, in accordance with article 12, paragraph 1, no. 8, has gotten his dissent included in the Protocol, the Member can require to get a copy of the Protocol submitted to the tax Council for information. The national tax board can, if the decision is manifestly illegal, change the decision of the Appeals Board, see. tax forvaltningslovens § 2, paragraph 3.

Chapter 5

Complaints to the boards

Complaint to the tax ankenævnene

§ 14. The complaint submitted to the Appeals Board Secretariat, who shall forward the complaint to the opinion with TAX. If it appears from the complaint to the Board of appeal that there is a basis for the resumption of the appeal, shall notify in writing to the complainant, this TAX with an indication of the changes envisaged. The complainant called upon within a period of 14 days to indicate whether he or she wants the case reopened. It shall be communicated to the complainant at the same time that the resumption will lead to a complaint to the Appeals Board considered revoked.

(2). Complaint against a tax assessment notice, where the complainant has not previously received separate notification of the change will be sent directly to the TAX. If not can give TAX allowable, sends TAX appeal to the Appeals Board, together with an opinion on the complaint.

Complaint to motor-and assessment ankenævnene

§ 15. The complaint will be sent to TAX that forwards the complaint to the Appeals Board, with less TAX entrepreneur a resumption. If it appears from the complaint to the Appeals Board, that will be the basis for the resumption of the appeal, shall TAX send proposal for decision to the complainant within 8 weeks from receipt of the complaint. Artifact's proposal must contain the following information:

1) what changes TAX planning to make.

2) That the plaintiff has a time limit of 8 weeks to indicate whether the complainant would matter resumed in TAX or treated in the Appeals Board.

3) that the complainant considered to be agree with the resumption, if not before the expiry of the complainant asks to have the complaint dealt with in appeal.

4) To resume means that the complainant shall be deemed to have withdrawn his complaint to the Appeals Board.

(2). In the case of a complaint against the General property valuation, see. tax forvaltningslovens section 38, paragraph 2, have TAX an additional 8 weeks to send a proposed decision to the complainant.

(3). If TAX is not within the period referred to in paragraphs 1 and 2 have decided whether there is a basis for the resumption of the appeal, the appeal shall be sent to the Appeals Board. SKAT shall notify the complainant, the complaint is forwarded.

(4). The Secretariat may, upon request, give TAX deadline extension in addition to the aforementioned 8-16 weeks, if the circumstances so justify. SKAT shall notify the complainant accordingly.

Transmission of material from the TAX

§ 16. When TAX sends a complaint to the Appeals Board, sends TAX at the following:

1) Material that has formed the basis for the appeal.

2) 's opinion to that complaint.

(2). The material referred to in paragraph 1 may be delivered by the Secretariat of the Board, the TREASURE authorizes to get electronic access to the necessary material for the job.

Chapter 6

Of the boards of appeal complaint handling

§ 17. When the Appeals Board have received a complaint, the Secretariat shall acknowledge receipt.

(2). Have someone other than the owner of the property assessment Appeals Board, complained to the Secretariat must also send a receipt to the owner.

§ 18. Preparatory proceedings shall be carried out by the Secretariat. As a basis for the complaint, the Secretariat shall prepare a summary decision with a reasoned opinion. The Secretariat may contact the complainant in order to get the matter disclosed.

(2). The case file shall include at least the following:

1) identification information on the complainant.

2) Numerical statement for each complaint shows the correlation between the tax authorities ' decision and the complainant's allegation.

3) complaint with specification of objections.

(3). In cases where there is no immediate basis for giving the complainant fully upheld, the case file in addition to the information referred to in paragraph 2 as a minimum, include the following:

1) adequate explanation of the facts.

2) reference to the relevant legislation.

3) reference to relevant theory and practice.

4) Proposal to the decision.
(4). If it is decided that a property should be viewed in the context of a complaint with the assessment Appeals Board, the case file shall be drawn up and sent to the members, who shall inspect the property. This summary of the case may, in accordance with the Appeals Board determination shall be drawn up without the proposal for decision.

(5). In cases where the complaint is rejected, the information referred to in paragraph 3 shall be restricted to only concern the rejection.

(6). When the Appeals Board has dealt with the matter, the case file is sent with a proposal for a decision to the consultation with the complainant and others who have substantial interest in the matter, see. tax forvaltningslovens section 36, paragraph 1, article 38, paragraph 1, and section 39 (a), paragraph 1. Deadline must be at least 15 days. The Secretariat may extend this time limit, if the complainant so requests.

(7). Consultation with the complainant over the case file and the proposal for a decision may be omitted, if the complainant can be fully upheld, or the parties in fact agree on the decision.

(8). The Appeals Board decides to make a derived change, complaints can be heard on the matter.

The complainant's meeting with boards of

§ 19. If the complainant has requested to refer the matter to the Appeals Board, or if the Appeals Board considers it appropriate to obtain an oral opinion from the complainant, the complainant shall be convened in writing at a meeting with at least 15 days ' notice. The complainant must also be informed that he or she may choose instead to comment in writing.

(2). The complainant shall not be present during the deliberations of the Appeals Board and vote.

§ 20. A complainant has indicated a desire to comment in writing or orally to the satisfaction of the Appeals Board, and the opinion is not delivered within a reasonable period of time, the Secretariat may fix a time limit which shall be at least 15 days.

Chapter 7

Surveys and estimates as well as inspections

Surveys and estimates in fiscal ankenævnene

§ 21. If access to the application for survey and estimate announced by the District Court is desired, the applicant used in writing inform the Board of Appeal accordingly. Together with the notification must accompany a copy of the applicant's letter to the District Court with the City Court's endorsement of that request is received, as well as a copy of the proposal for discretionary theme. The Appeals Board shall make then the processing of the complaint in abeyance pending the outcome of the survey and and discretionary business.

(2). The Appeals Board may fix a time limit for the request of surveys and estimates. After the expiry of such time limit need not respect an Appeals Board application for surveys and estimates.

(3). When sight and discretionary matter is completed in the District Court, to the applicant within 14 days to send a copy of the printout of the City Court of retsbogs case to the Appeals Board. With the transcript must accompany your vision and discretionary ' opinion.

(4). If the complainant is the applicant, he or she must simultaneously with the submission of the documents referred to in paragraph 3, in writing, inform the Board of appeal, whether the complaint is maintained or withdrawn. In future there will be no communication from the complainant thereof, shall be deemed to be the complaint of maintained.

(5). If TAX is the applicant, the Board of appeal after receipt of the documents referred to in paragraph 3, in writing, request the complainant within a period of 14 days to announce whether or not the complaint is maintained or withdrawn. In future there will be no communication from the complainant before the time limit expires, the complaint shall be deemed to be maintained.

(6). Expenditure on surveys and estimates can be covered entirely by the public, if the organisation of surveys and estimates have infused the proceedings or is estimated to be able to bring the case significant new information, there is no more appropriate has been or may be obtained in any other way. Decision taken by the Appeals Board, which may delegate these powers to the Chairman or the Secretariat.

Assessment ankenævnenes Visual inspection of a property

§ 22. Assessment Appeals Board may choose to inspect the selected properties. The Appeals Board may specifically authorize the Secretariat to carry out the inspection on behalf of the Appeals Board.

(2). A property may be inspected, if it is necessary for that matter can be adequately disclosed, including when in the complaint stated facts which specifically so requires.

(3). Prior inspection of the property takes place, the owner shall be given notice thereof. Visual inspection on the site shall take place only in accordance with the owner's permission. Visual inspection of buildings must only take place with the owner's or his representative's participation.

(4). Photography of the property may only take place in accordance with the owner's permission.

Ankenævnenes Visual inspection of a motor vehicle

§ 23. Board of appeals may choose to inspect a motor vehicle in connection with complaint handling.

(2). A vehicle can be inspected, if it is necessary for that matter can be adequately disclosed, including when in the complaint stated facts which specifically so requires.

(3). The Secretariat may, in accordance with the General guidelines laid down by the Board of appeal, summon the vehicles for inspections.

Chapter 8

Decisions of the boards of appeal

On the circumstances of the decision

§ 24. Decisions taken at a meeting of the Appeals Board and the Appeals Board decision shall be communicated to the complainant by means of a decision. The decision shall be accompanied by an explanatory memorandum, unless the complainant fully upheld.

(2). It should be apparent from a decision, if the Board of appeal have made secondary changes.

(3). The decision shall be sent to the complainant and others who have substantial interest in the matter, see. tax forvaltningslovens section 36, paragraph 1, article 38, paragraph 1, and section 39 (a), paragraph 1. If the decision does not give the complainant fully well founded, it shall be accompanied by particulars of the basic regulation. section 18, and the complainant must be instructed on the deadline for bringing an Appeal Board's decision for the national tax Tribunal, whether the rules on reimbursement and about the procedure in General.

(4). In cases involving tax authorities ' refusal to resume requests it must appear from the decision of the Appeals Board upholds the earlier announced refusal. If the Appeals Board considers that resumption should have taken place, can the Board of appeal in decision impose TAX to resume recruitment, or the Appeals Board may choose to change the recruitment, if complaints agrees.

(5). The following cases can be completed without further ankenævns treatment, if these are included as an intelligence matters in the Protocol:

1) Complaints has not responded to the proposal sent to the decision.

2) Complaints have not complied with the time limit laid down in article 20 of the written or oral comments.

3) Complaints have accepted that a decision is taken in accordance with the previously submitted proposal.

(6). The decision shall be dated and signed by the President or the President's determination after the Vice President, who has participated in the decision.

(7). Decisions can be signed with electronic signatures, if the Committee decides it.

Revocation

§ 25. The complainant may at any time withdraw his complaint in whole or in part. The revocation can be made in writing or orally. If the complainant withdraws its complaint during a meeting of the Appeals Board, this shall be noted in the minutes. In the event of any revocation shall notify the Secretariat in writing, the complainant, the complaint is then filed in the Appeals Board. Given notice of withdrawal to the other parties, unless the question itself has filed a complaint in the case.

Resumption of own decisions of the boards of appeal

section 26. The Appeals Board may decide that a reinclusion request must be met.

(2). Refusal of a request can be appealed to the national tax Tribunal. The national tax Tribunal decides that the resumption is to take place, shall inform the national tax Tribunal this to the Appeals Board. Then, see section 2, paragraph 5 shall apply.

(3). In cases of resumption shall the General processing rules apply.

Chapter 9

Other provisions

Representation

§ 27. Notwithstanding the fact that a complainant has chosen to authorize another person to arrange for his interests, all material must be sent to the complainant as well as the representative.

Publication of decisions

section 28. TAX may provide for publication of decisions, which are estimated to have general interest. Detailed rules thereof shall be determined by the TAX.

(2). Assess TAX that anonymization can not be fully, disclosure may be omitted.

Professional secrecy

section 29. The special secrecy in tax forvaltningslovens § 17 also applies to ankenævns members. Confidentiality shall continue to apply after the Member's resignation.

Access to ankenævns members ' relationship

section 30. Ankechefen is authorized to grant access to ankenævns members ' conditions after the Danish with regard to:

1) What municipality/organization that has set the Member concerned.

2) which party/list that has set the Member concerned.

3) that the member function respectively as President, Vice-President or an ordinary member of the Appeals Board.

(2). Decisions in accordance with paragraph 1 may be appealed to the tax Ministry.

Participation in landsskatterets of the boards of appeal cases

section 31. When a decision adopted by the Appeals Board, the appeal was lodged to the national tax Tribunal, shall inform the national tax Tribunal of appeal on the appeal. The Secretariat shall then, within a period of 14 days to send the material, which has formed the basis for the decision, to the national tax Tribunal. If the national tax Tribunal so requests, the Appeals Board must also send its comments on the matter.
section 32. If it appears from the complaint to the national tax Tribunal, that will be the basis for resuming appeals the Board's decision, the Appeals Board shall notify in writing to the complainant stating what changes envisaged. The complainant is invited then to within a period of 15 days to indicate whether he or she would resume or want case treated in the national tax Tribunal. There is no indication from the complainant obtained, can resume does not take place. Is the complainant agree the resumption decision of the Appeals Board shall be resumed. It shall be communicated to the complainant that the resumption will lead to a complaint to the national tax Tribunal considered revoked. The Appeals Board shall immediately inform the complainant's desire for the resumption of the national tax Tribunal.

(2). The Appeals Board or the Secretariat comes into possession of any new information which may be relevant to a case, that the appeal was lodged to the national tax Tribunal, the information is immediately transmitted to the national tax Tribunal.

Chapter 10

Remuneration and allowances for members and alternates ankenævns

section 33. Members of the boards of appeal shall be granted a fixed remuneration. Alternates will receive remuneration for the meetings in which they participate. The amount of remuneration is set out in annex 1 to this notice.

(2). The amounts referred to in paragraph 1 is the basic amount in level 1. October 2009. The amounts shall be adjusted in accordance with the rules of the General regulations of the civil service salaries.

(3). Members of the boards of appeal and their alternates shall be granted universal reimbursement, time-and subsistence, and accommodation allowances in accordance with the rules laid down by the national tax board.

(4). Members of the boards of appeal can in training get paid compensation for loss of earnings in accordance with the rules applicable to labour market training.

Chapter 11

Date of entry into force of

§ 34. The notice shall enter into force on the 1. June 2010.

(2). The following regulations shall be repealed on 30. June 2010.

1) Bekendtgørelse nr. 607 of 14. June 2006 of the rules of procedure of the tax appeal board.

2) Bekendtgørelse nr. 608 of 14. June 2006 of the rules of procedure of the assessment appeal board.

3) Bekendtgørelse nr. 257 of 28. March 2006 of the rules of procedure for engine Appeal Board.

4) Bekendtgørelse nr. 1212 by 30. November 2006 about the delegation of powers to the ankechefen (tax appeal board).

5) Bekendtgørelse nr. 1213 by 30. November 2006 about the delegation of powers to ankechefen (Assessment Appeal Board).

6) Bekendtgørelse nr. 1187 of 28. November 2006 about the delegation of powers to ankechefen (Appeal Board).

(3). For the Appeals Board, whose term of office expires 30. June 2010, is the existing rules as referred to in paragraph 2, however, applicable to the functional period.
The tax Ministry, the 10. November 2009 Kristian Jensen/Ole K Annex 1

Annex to the notice of the rules of procedure of the tax appeal board, the assessment appeal board, common tax and assessment appeal board Appeal Board and motor.

Remuneration applicable from 1. July 2010

Remuneration for members of the tax appeal board:











Number of members





President





Vice-Presidents





An ordinary member







7





82083





53354





39503







10





102,604





66693





39503







15





112,864





73875





39503







20





123,125





82083





39503





 

 

 

 









Fee for alternates participating in single meetings:

Each alternate recipient 550 DKK for each meeting they attend.

Remuneration to members of the assessment appeal board:











Population





President





Members



 





Up to 100,000





86861





54288



 





100,000-400,000





108,576





65146



 





Over 400,000





130,291





76003



 



 

 

 

 









Fee for alternates participating in single meetings:

Each alternate recipient 550 DKK for each meeting they attend.

Honorarium for members of joint taxation and assessment appeal board:











Boards





President





Vice-Presidents





An ordinary member







Bornholm





86861





65146





54288





 

 

 

 









Fee for alternates participating in single meetings:

Each alternate recipient 550 DKK for each meeting they attend.

Remuneration for members of the Appeal Board: engine











Boards





President





Vice-Presidents





An ordinary member







Sealand-Copenhagen





173,721





152,006





141,149







South Jutland-Funen





97718





76003





65146







Midtjylland





97718





76003





65146







North Jutland





97718





76003





65146





 

 

 

 









Fee for alternates participating in single meetings:

Each alternate recipient 550 DKK for each meeting they attend.



The above rates are in level 1.10.2009 and regulated in accordance with the rules of civil service salaries.