Chapter 1	The functioning and competence of the Taxation Management Board
Chapter 2	Rules for the procedure and so on.
Chapter 3	Decisions of the Taxation Board
Chapter 4	Approvals and estimates of the country of agriculture, tax recognition and Treasuer Board
Chapter 5	Other provisions

Publication of the Treasure Board

Purses of section 4 (a) (a) 3, section 35 c (3), 6, and section 64 of the tax administration law, cf. Law Order no. 175 of 23. February, 2011, as amended by law no. 649 of 12. June 2013, and section 17 (3). Two, in Law No 1333 of 19. In December 2008 on the recovery of debts to the public sector :

Chapter 1

The functioning and competence of the Taxation Management Board

§ 1. The Board of Treasure shall be responsible for the tasks of Chapter 2 of the Tax Code, which shall be responsible for the administration of the tax administration.

Paragraph 2. The Treasure Board shall receive, visitation, process and, in certain cases, complaints against decisions which, in accordance with the legislation, must be submitted to the IRS Board, cf. Tax management, section 4 a.

Paragraph 3. The Treasuing Board shall support its practice through the selection and publication of decisions of general interest, cf. 20.

Chapter 2

Rules for the procedure and so on.

Complation of the complaint

§ 2. Where a complaint is lodged after the expiry of the time limit, cf. Tax management Act, section 35 (a) (a), 3, 3. -5. pkt., prior to the complaint, the Treasure Board shall be rejected, cf. Tax management Act, section 35 (a) (a), 6, give the complainant the opportunity to explain the reason for the overrun if the complainant has not already reported this in his complaint. The Treasure Board may fix a period of at least 14 days for the receipt of the complainant ' s explanation.

Paragraph 2. Where the complainated decision or a prepared case manufacture does not comply with the complaint or if the complaint is designed or justified in such a way that it cannot serve as a basis for the search for the case or the processing of the case in accordance with the complaint. Tax management Act, section 35 (a) (a), 7, the Board of Director of the Treasure Board shall be the complainant. The Treasure Board may fix a period of not less than 14 days for the recovery of the shortage.

Fee Fee

§ 3. In the event of a complaint fee, cf. Tax management law, section 35 (c), 1, shall not be paid no later than the submission of the complaint or the remission request, the Treasure Board shall set a period of at least 14 days for payment of the fee in accordance with the payment of the fee. however, paragraph 1 Two and three.

Paragraph 2. If the Taxation Board in connection with notification and the ensuing of case files, after Section 5, obtain an opinion on the complaint after the tax administration Act, section 35 (a), 4, in the following cases, the appeal fee shall not be paid until the Treasure Board receives the opinion of SKAT :

1) The complaint is covered by Section 6 (6) of the Tax Code. 1.

2) The complaint is covered by section 7 (7) of the Tax Code. 1.

3) The complaint is a complaint against annual statements in which the complainant has not previously received separate notification of the occupation and the complaint encomps them in that appeal.

Paragraph 3. When the Treasure Board receives the opinion from SKAT in cases covered by paragraph 1. 2, shall inform the Board of the Board of the Board that the appeal fee is to be paid within 14 days. The payment fee shall not be paid no later than 14 days after the notification of the Treasuer of the Treasuer, the Tax Authority shall set a period of at least 14 days for the payment of the fee.

Paragraph 4. If the payment was not received in the Treasure Board before the deadline, cf. paragraph Paragraph 1 and paragraph. THREE, TWO. pkt;, the complaint or remission request shall be deemed to have been suspended after the tax administration Act, section 35 (c) (3), The Board of Direction of the Treasure Board shall, in such case, notify the complainant in writing that the complaint or remission request has been suspended and that the claim for the fee has also been dropped.

Frisk

§ 4. The Treasure Board may, in accordance with the request of the Treasure Board, be able to be required to search Tax Code, Section 35 (b) (b). 4, obtain any such additional information, which the Treasure Board considers necessary for the use of the cavity search.

Paragraph 2. The Board of Treasure shall inform the complainant of the requisition at the time of the Treasure Board, having sufficient grounds for assessing whether the complaint is to be searched for a taxon name, an appraisal, a chain of motor triage, The tax court or the tax authority of the Treasuer.

Paragraph 3. If the business is searched by the Treasure Board pursuant to section 35 (b) of the tax administration Act, FOUR, TWO. a point, shall inform the Board of the Board of Appeal for the Administrative Board.

Paragraph 4. Frisk the complaint to a taxon name or an assessment name, and the Board of Director of the Taxation Board shall, cf. the right to choose the complaint, in accordance with the Committee on Agriculture and the deadline for four weeks to be selected. Tax Code, Section 35 (b) (b). 5. No inquiry from the complainant concerning the searches within the deadline, will be passed on in accordance with the requisitions of the business.

Case preparation in general

§ 5. The Board of Treasure shall inform the authority which has taken the decision on the complaint and to obtain the material which has formed the basis for the decision of the authority.

Paragraph 2. The Board of Treasure may, in exceptional cases, request the authority to obtain an opinion on the complaint or part of the complaint from another authority and submit the opinion delivered to the Treasure Board, together with the authority, if any, remarks to the opinion. A request to be made must be complied with within the time limit laid down by the Tax Authority.

Paragraph 3. If, in the context of a complaint against an assessment of a firm property, the Danish Agency shall state that a review has been carried out with a comprehensive review, the Board of Treasure of the Board of Treasure of the Treasure of the Board shall be intoxicated until the review is completed. The Board of Treasure shall, in such case, inform the complainant of the reassurance.

Paragraph 4. If the decision has been taken, the decision to resume the decision shall be resumed according to section 35 (a) (a) of the tax administration Act. 5, the authority within the time limit laid down by the Tax Authority shall, in accordance with the provisions of the Treasure Board, Tax management Act, section 35 (a) (a), FOUR, TWO. pkt., inform the Tax Authority (s).

§ 6. If, in the case of the Taxation Management Processing of a Board Case, new information on the facts of the case shall be made available to the Treasure Board, make the complaint known to the complainant unless the information is insignificant in the case of the complaint ; Decision. The notes to be made to the notes on the information shall be available within a period of 14 days, unless the IRS has fixed a longer period of time in the case. If there is no inquiry from the complainant within the deadline, the matter will be passed on on this basis.

Paragraph 2. If an assessment of a real estate has been impounded by someone other than the property owner, the Treasure Board shall give the owner the opportunity to express a written or verbal statement prior to the appeal before the complaint is decided. Paragraph 1, 2. and 3. pkt; shall apply mutatis muctis.

§ 7. In the case of the Taxation Management Board, the Tax Authority shall obtain such additional information, which shall be deemed necessary by the Treasure Board for the appeal.

Paragraph 2. Where the judgment of a complaint is concerned with regard to the tax or fiscal effects of a legal relationship between the complainant and a third party, there is reason to assume that a third party wishes to take a different assessment of the legal relationship, the judgment requested by the complainant may be that the IRS may decide that a third party may be asked to express an opinion in writing or verbally on this subject to the Tax Authority.

Paragraph 3. If a third party is decided to include a third party in accordance with paragraph 1. 2, the complainant shall be informed before any third party is addressed. The notes made by the repository for the decision to include third parties shall be available within a period of 14 days, unless the Treasure Management Board has fixed a longer period of time in the case. If there is no inquiry from the complainant within the deadline, the matter will be passed on on this basis.

§ 8. If the complainant has asked for a meeting with the Tax Authority, cf. Tax management Act, section 35 e (3). 1 or if the Board of Treasure of the case considers a meeting with the complainant as appropriate, the complainant shall be convened to a meeting with one of the case workers of the Taxation Management Board. The call must be made at a minimum of 14 days ' notice unless a shorter period of time is agreed with the complainant. The Board of Treasure Board shall lay down the time and place of the meeting. In the case of property appraisal, it may be decided that the meeting takes place in the context of a visual inspection of the property.

Paragraph 2. The complainant may request a copy of the Tax Management Board of the Tax Management Board. This meeting is not public. Sound and image recording of the meeting must not be carried out.

§ 9. Before the Taxation Board, in matters relating to the assessment of real estate, make careful ownership of a real estate, cf. Tax management Act, section 35 h, paragraph 2, the owner must be notified accordingly. visual inspection must be carried out only after the authorisation of the owner. visual inspection of premises in the property may only take place with the participation of the owner or his representative.

Paragraph 2. Image recording of the property may only take place according to the owner's permission.

Paragraph 3. The Board of Treasuers may set aside the Board of Appeal Chairperson of the Board of Appeal for the Board of Appeal to be part of a visual inspection of a real estate. If, according to the guidelines set by the Board of Appeal, the Chairperson of the Board may accede to it, the Board of Directions shall be inspecting the property concerned with the participation of the members ' names. Paragk 1 and 2 shall apply mutatis muctis.

Paragraph 4. In cases where the Treasule Board is thinking of inspection, cf. paragraph 1, and where the Taxation Board does not set the members of the Board of Appeal to take part in a visual inspection of a real estate, cf. paragraph 3, shall inform the chairman of the Board of Board of the Assessment Board of the Board of Appeal for the envisaged inspection. The President shall, on the basis of the guidelines, set out by the Board of Appeal, which of these beatings, shall be provided for the participation of the Board of Directions. Paragk 1 and 2 shall apply mutatis muctis.

§ 10. Before the Tax Authority in cases covered by Article 7 (7) of the Tax Code, 1, make visual inspection of a vehicle, cf. Tax management Act, section 35 h, paragraph 3, the owner must be notified accordingly.

Paragraph 2. Vehitaping of the vehicle may only take place according to the owner's permit.

§ 11. In other cases, the Danish Tax Authority may, in exceptional cases, where it is essential for the case, careful real estate, infrastructure, items, including vehicles, and premises.

Paragraph 2. Before the Taxation Board shall make careful inspection of paragraph 1. 1, an authorization from the owner and any user must be obtained.

Paragraph 3. Photo recording by visual inspection of paragraph 1. 1 may take place only after the authorization of the owner and any user.

Paragraph 4. The Board of Treasuers may suspend to a taxable name that members of the Board of Appeal shall take part in a visual inspection of paragraph 1. 1. If a taxon name can accede to this setting, the Tax Management Board shall be inspecting the following paragraph. 1 with the participation of members of the Board of Indiiles. Parags 2 and 3 shall apply mutatis muctis.

§ 12. In the cases where the Tax Authority Section 35 d (5) of the tax authority shall be referred to in Article 35 (1). 1 or 4, prepare a case manufacture, the case must contain identification information as a minimum for the complainant, a numerical statement of the complaints, where this is relevant, a description of the content of the complaint ; the specification of the appeal points, a statement of the facts and a motion for a decision, with reference to relevant legal rules.

Paragraph 2. In cases where the complaint is proposed rejected and the complaint is not covered by Article 35 (a) (a) of the Tax Code. In the case of 6 or 7, the Board of Taxi shall prepare a case where the information referred to in paragraph 1 is made. 1 on the content of the complaint and the facts of the case are limited to only the rejection.

Paragraph 3. If it is decided that the Treasuer Board shall make careful inspection in accordance with section 9 (4). 3 or 4, or Section 11 (3). 4, with the participation of members from a recognizance, shall prepare the Board of Board for the purpose of a visual examination of the case in accordance with paragraph 1. 1 without a motion for a resolution. The Treasure Board shall send this case representation to the members to participate in the inspection. After the inspection, the Treasure Board shall then issue the case file pursuant to paragraph 1. 1 with a motion for a resolution to the complainant and to any other party.

Motivated setting in Landstax matters

§ 13. If the complaint is to be dealt with by the Country Tax Court, the Tax Authority shall draw up, where the basis is provided, a written statement with a motivated preference for the decision of the case.

Paragraph 2. The motivated recommendation of the tax authority to the complaint of the complaint to the Danish Agency shall be sent in accordance with Annex to SKAT in the following cases :

1) If there is a hearing to be held in the case.

2) SKAT has requested this, either in a specific case or for specified restricted case types.

3) Furthermore, if the Court of Treasuer or the Treasuer Board, moreover, consider it appropriate.

Paragraph 3. The Board of Treasuer or the Agricultural Code may set a time limit for the submission of the opinion.

Mention in ankeness cases

§ 14. Where a complaint is to be handled by a name, the Board of Treasure shall, where the basis is provided, a reasoned approach to the decision of the case.

Chapter 3

Decisions of the Taxation Board

§ 15. The decision must be dated. The decision shall be justified by reference to relevant legal rules and contain a statement on the facts of the case. The explanatory statement shall indicate the position of the Taxation Management Board to the conditions and views expressed by the complainant, to the extent that such matters and views may be considered relevant in relation to the decision of the case.

Paragraph 2. The decision of the Taxation Management Decision shall make the points in the affected decision that has been complained and any changes made in accordance with the provisions of the decision taken in accordance with the provisions of the tax authority referred to in the report. Tax management Act, section 35 h, paragraph 1.

Paragraph 3. In exceptional cases, the Board of Taxation may take a decision without the amount of financial statement to determine the principles under which the decision to be taken must be taken. SKAT is then anchors that the decision is taken in accordance with the instructions of the Tax Authority.

Paragraph 4. Where a complaint relates to a request for a decision to resume a decision and the Treasuer Board considers that the resumption should have taken place, the Treasuer Board shall, in the decision, place the decision on the authority concerned to resume the decision.

Paragraph 5. Complacements in the recovery area shall not have a prentive effect. The Treasure Board shall therefore decide the complaint within a month unless exceptional circumstances are available. The period shall be considered at the time when the matter has been fully informed, in accordance with the subject of any additional information necessary for the purposes of the proceedings and any party hearing.

Paragraph 6. The decision shall be sent to the complainant and all the other. In this context, the complainant and possible other seamen shall be eligible for the time limit for the decision to be made in the courts.

Chapter 4

Approvals and estimates of the country of agriculture, tax recognition and Treasuer Board

§ 16. Where, in accordance with the tax administration of the tax administration, access by the tax administration shall be used, the requestor shall inform the Treasure Management Board thereon in writing. In conjunction with the notification, a copy of the requestor shall be sent to the City Court of the City Court of the City of the City of the City of the City of the City of the City of the City, and a copy of the estimaform. Then the proceedings shall be processed, cf. Tax management laws, section 47 (4). 3.

Paragraph 2. If the Treasure Board has set a time limit for the application for a view and discretion, cf. Tax management laws, section 47 (4). After the expiry of this period, the Treasure Management Board shall not have to respect a request for a view and discretion.

Paragraph 3. When the surveys and proceedings are concluded in the urban court, the requestor must within 14 days send a copy of the court book of the court date to the Treasure Board. With the transcript, it must follow the opinion of the syns and the estimates.

Paragraph 4. If the complainant is the requestor, the person concerned shall at the same time as part of the submission of the referred to in paragraph 3 documents referred to in writing shall inform the Treasure Board, whether the complaint is maintained or withdrawn. No communication from the complainant shall be deemed to be retained.

Paragraph 5. If an authority is the requisier, the Treasure Board may be able to receive the receipt of the information referred to in paragraph 1. 3 (3) documents referred to in writing to the complainant within a period of 14 days to inform whether the complaint is upheld or withdrawn. No communication from the complainant within the time limit shall be deemed to be maintained.

Paragraph 6. The Board of Treasure of the Treasure Board may decide that expenditure which is or will be held for the surveys and estimates shall be reimburse fully, cf. Tax management Act, section 52 (3). In the case of such inspection and estimonition, 3 and 4 shall be subject to significant new information which has not been possible or may be obtained in any other way.

Chapter 5

Other provisions

Revocation

§ 17. Any complaints may at any time be revoked by the proceedings. The recall may be written in writing or orally to the Board of Treasure. Upon any retraction, the Board of Board shall inform the complainant in writing that the matter has been revoked as a result of the revocation of the complaint.

Paragraph 2. If the complainant after the tax administration Act, section 48, paragraph. 2, without waiting for the decision to be taken, the case shall be deemed to have been suspended by the complaint for the withdrawal. The Treasure Board shall communicate to the complainant in writing that the case is then executed.

Paragraph 3. The complainant may, at any time orally or in writing, drop a request for a meeting with the Tax Authority, a meeting of a Board of Appeal, or a hearing in the Country of Agriculture.

Representation

§ 18. Any complaints may, at any time, of the processing of the case, of course, to protect others in order to protect their interests. The Treasury Board shall then consider, until the complainant, notifies the Board of Treasury that the authorization has been revoked, the authorised authority to act on behalf of the Board.

Paragraph 2. Notwithstanding paragraph 1 1 the Tax Authority shall inform the Board of Directors and the Board of Appeal in writing of :

1) The appeal of the Office of the European Public Prosecutor

2) The submission of the case if the appeal revoked or lapses, cf. § 17, paragraph 1. One and two.

Electronic communications

§ 19. The Board of Taxation may decide that communication between the Taxation Board and members of the taxon Board, Assessment, Rating, Treasure and Rating Board of the Board and the Board of Directors and the Country of Treasuer shall be carried out in full or in part electronically.

Publication of decisions

20. For the publication of decisions of general interest by the Treasure Board, Treasure, Assessment, Rating, Treasure and Rating Ainane, cf. Section 1 (1). 3, the names of natural or legal persons, cpr numbers, cvr numbers and other personal data other than the journal number must be removed or replaced by anonymous designations.

Paragraph 2. Evaluating the Tax Authority Board that anonymisation cannot be made fully, must be made available.

Entry into force

§ 21. The announcement shall enter into force on 1. January 2014.