Chapter 1	The functioning and competence of the agricultural tax
Chapter 2	The organisation of the country
Chapter 3	Case Information on the grounds of the Country Tax Court
Chapter 4	Decision decision, etc.
Chapter 5	Other provisions

Publication of the Rules of Procedure of the Country Tax Court

In accordance with Article 13 (1), 4, in the tax administration law, cf. Law Order no. 175 of 23. February, 2011, as amended by law no. 649 of 12. June 2013, shall be determined :

Chapter 1

The functioning and competence of the agricultural tax

§ 1. The subject of the country of agriculture shall be subject to administrative decisions which are to be decided by the Country Tax Court in accordance with the legislation in accordance with the legislation. Tax management Law 11, and are searched to the Country Tax Code after the tax administration Act, section 35 (b), 4, or selected processed at the Country Tax Court, cf. Tax Code, Section 35 (b) (b). 5.

Paragraph 2. The country tax law means its practice through the selection and publication of decisions of principle or general interest, cf. § 16.

Chapter 2

The organisation of the country

§ 2. The agricultural character shall be divided into a number of departments and sub-departments following the determination of the chief judicial officer. The sub-division shall be divided into groups following the determination of the chief judicial officer. The leading court of law determines the distribution of cases and court members between the department, sub-sections and groups.

Paragraph 2. In the entire country's tax, only matters of general interest and common interest are dealt with. However, the individual department may decide that a case treated in the department must be submitted to the entire country's tax-referred to a decision.

Chapter 3

Case Information on the grounds of the Country Tax Court

§ 3. In the course of the Agriculture Committee's treatment of a complaint, the Tax Authority may ask the Treasuer Board to obtain such additional information as the Committee on Agriculture and Rural Development considers necessary to the appeal of the complaint.

Paragraph 2. The Treasuer may ask the Board of Taxation to obtain an opinion on the complaint or parts of the complaint from the authority which has taken a decision on the matter and the Treasuer Board may set a time limit for the submission of the opinion, cf. Tax management Act, section 35 (a) (a), 4.

Paragraph 3. The Treasuer may ask the Board of Treasuers to obtain an opinion from SKAT on the complaint or parts of the complaint in cases where SKAT has not taken the decision to make. The Treasure Board may set a time limit for the submission of the opinion.

Paragraph 4. If the Committee on Agriculture ' s decision of a complaint is concerned with regard to the fiscal or other 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 proceedings ; the legal relationship laid down for reasons other than the complainant in favour of the complainant may, in addition, determine that a third party may speak in the matter, including at a hearing.

Paragraph 5. If a third party is decided to include a third party in accordance with paragraph 1. 4, 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 subject of the case has a longer period of time for the case. If no comments have been made from the complainant within the time limit, the matter will be passed on on the basis of the present.

Chapter 4

Decision decision, etc.

Case groups and dedgings

§ 4. After the completion of the proceedings, the appeal proceedings shall be taken to one of the following two case groups according to the criteria laid down by the chief legal chairman :

1) More fundamental issues, including all cases dealt with at a hearing.

2) Other stuff.

Paragraph 2. More basic matters are covered by paragraph 1. 1, no. Paragraph 1 shall be determined by the participation of the tax authorities in Article 13 (3). Rule number one, legal members mentioned. Other cases covered by paragraph 1 shall be subject to : 1, no. Paragraph 2 shall be determined in accordance with the provisions of Article 13 (3) of the Treasure Board of the Treasure Board of the Treasure Board of the Treasure Board. 2.

Paragraph 3. The proceedings shall be held in the following cases :

1) If the complainant asks for it, cf. However, Article 44 (4) of the Tax Code. 3.

2) If SKAT asks for it, cf. However, Article 44 (4) of the Tax Code. 3.

3) Furthermore, if the Court of Agriculture considers a legal meeting to be considered appropriate.

Paragraph 4. If the Board of Treasure of the Board of Director sets that a request from the complainant of a hearing should not be met, then the Board of Treasure shall notify the complainant in writing. At the same time, the complainant, if the complainant has not already been to a meeting of the Treasure Board, shall be guided by the complainant of his right to such a meeting.

§ 5. Decisions of the agricultural tax shall be taken on the basis of a written voting in accordance with the conditions laid down in writing. section 6, or on the basis of an oral deliberation in a hearing, cf. § 7.11.

Paragraph 2. In cases where a legal Member is prevented from being inhabiliated, or for other reasons, from participating in the handling of a case, the chief legal representative shall determine the other legal person who is to be taken to replace it. In cases of the registration tax slop, a special court appointed shall be replaced by its suppleant.

Paragraph 3. Without the complicity of ordinary court members, the chief chair, chairman of the Committee of the Chairperson or Office of the Treasule Board of the Chairperson of the Chairperson of the Chairperson of the Chairperson of the Chairperson of the Chairperson, shall take a decision on request to resume a tax return

Written Voting

§ 6. In the form of a written vote, the Member States of the Country of Agriculture shall be divided into the voting groups each composed of at least two ordinary members. The cases shall be divided according to their species in similar groups, however, so that each case group shall be at least two voting groups.

Paragraph 2. The legal chairman may, if a case is considered to be of a particular principle, that the matter should be subject to a written voting in the form of an enlarged number of members from the same case group or from others to the same case ; case group divisions. The extension of the decision on enhanced votion only after the case has been treated in a voting group shall be subject to the extension of the extended quota within the same case group partition. The court chairman may also decide that a case should be submitted to a decision in a court hearing.

Paragraph 3. Where an ordinary Member State is requesting, the matter must be subject to the extension of the matter referred to in paragraph 1. 2 or submitted to a decision in a court hearing.

Paragraph 4. In the case of an extended quota, the number of ordinary legal members participating in the voting shall be at least 2/3 of the legal members participating in the decision of the case.

Coursessions

§ 7. In court proceedings, the ordinary court members of the Country Treasuer are divided into court meetings each of at least two ordinary legal members. Courts are taking place in the form of group meetings in the individual department.

Paragraph 2. The legal chairman may decide, if a case is considered to be of a particular principle, that the matter should be dealt with in a court hearing in the presence of an enlarged number of members of the legal system.

Paragraph 3. Department meetings shall be held for discussion on specific questions of general interest in the department, where either the leading authority decides on this, or at least three of the ordinary Members of the department are requesting. In section meetings, the leading chair of the court, all the legal chairmen and all the ordinary legal members of the department.

Paragraph 4. Subdivision meetings shall be held when the leading authority decides on this or when an ordinary Member State requests that a case dealt with in a group meeting shall be submitted to the sub-section concerned to discuss specific issues of : general interest in sub-division or other issues of major importance to the subdivision. In sub-section meetings, in addition to the chief legal chairman or one or more court officers, not more than half of the ordinary members of the department. If the sitting is held in the subdivision at the request of an ordinary Member State, and convened not at the meeting, the proceedings shall then be settled in a new group meeting of the former participating members.

Paragraph 5. The department may decide that subdivision meetings or subdivision meetings shall be held in accordance with other criteria other than those referred to in paragraph 1. 3 and 4.

§ 8. The Chief of the Chato shall lay down the time and place for the holding of court proceedings. The court meetings are not public. Sound and image recording of the sittings must not be carried out.

Paragraph 2. The legal members shall be convenes at a hearing with at least one week ' s notice unless special conditions are required to make a shorter deadline. If a member is prevented from meeting, the member will have to notify you as soon as possible. Together with the call of the call, the hearing is sent to the court, the statements made by the Treasure Board, cf. Section 13 (1). 1, in the notice of the Treasure Board, and any interim vocations in the cases to be dealt with at the meeting.

Paragraph 3. The complainant shall be convened in writing at least 4 weeks ' notice. If the right, in exceptional circumstances, determines that an owner of a real estate, a third party, a synth and beauty or other person shall have the opportunity to express an opinion on the court during a hearing, the person concerned shall be convening the same notice as : the complainant and the complainant shall be informed.

Paragraph 4. The authorities to which the Country tax law is intended to be conventionally conventionally shall be conventionally called for at least one week ' s notice.

Paragraph 5. Appeal to the Treasury Board is present at the hearing, but without the voting rights.

§ 9. In cases concerning the assessment of real estate, cf. Tax management law, section 44 (4). 4, the rule of law may decide that a visual inspection of the property is to be carried out. Two ordinary members of the court who are involved in the decision may also decide that such inspection must be carried out. If a visual inspection is decided, the examination shall be considered to be a court hearing in the matter of the modifications resulting from the circumstances in a visual inspection. visual inspection may only take place with the permission of the owner.

Paragraph 2. In matters covered by Article 7 (7) of the Tax Code, 1, cf. Tax management law, section 44 (4). 5, the rule of law may decide that inspection of a vehicle must be carried out if necessary. Two ordinary members of the court who are involved in the decision may also decide that such inspection must be carried out. If a visual inspection is decided, the examination shall be considered to be a court hearing in the matter of the modifications resulting from the circumstances in a visual inspection.

Paragraph 3. In other cases, the court chairman may in exceptional cases determine the need to make visual inspection of real estate, infrastructure, items, including vehicles, and premises. Two ordinary members of the court who are involved in the decision may also decide that such inspection must be carried out. If a visual inspection is decided, the examination shall be considered to be a court hearing in the matter of the modifications resulting from the circumstances in a visual inspection. visual inspection may only take place with the permission of the owner and any user.

§ 10. The matter shall be presented at the hearing of the court chairman or by the person requesting that the matter be dealt with in a court hearing. The court will decide who is to present the case in case of doubt.

Paragraph 2. The complainant must be given access to the complainant of its claims and the reasons for it. Others, convened for the meeting of the Country Tax Court, must have access to a statement during the sitting. To the light of the matter, the Members of the European Parliament can ask questions to the people who are

Paragraph 3. The court will decide when the negotiations will be completed. However, each of the Members of this House is able to request a vote on whether the matter should continue to be discussed. A Member State may also require that the matter be deferred once and that the person shall be sent to the case by the case before the case was renewed.

Paragraph 4. Once they have called the meeting, the voting will take place immediately on the basis of the meeting that was passed. The court chairman shall formulate the matter or the questions in which the vote may be taken. The ordinary Member States shall always be at least 2/3 of the members of the court who are members of the decision.

Paragraph 5. The court shall be able to decide that the matter should be further in writing and in the form of a vote.

§ 11. The sitting shall be subject to a protocol approved by the President of the Commission. The protocol shall indicate the date and time of the beginning and end of the meeting, a necessary identification of the cases dealt with at the meeting, the determination of the case and who was present during the examination of the case. Therefore, during the vote and the explanatory statement, the Minutes will be added to the vote.

Paragraph 2. The Protocol shall also be added to the court ' s potential decisions concerning the legal situation of a Member State. The Member State in question has the right to have his objections to the inhabilisation decision to be added to the Minutes.

Paragraph 3. In the case of the hearing, the complaint shall be made orally in connection with the court hearing. Section 13 (1). 1, this is recorded in the Minutes.

Paragraph 4. The Minutes shall be issued after the sitting of the members of the court who participated in the sitting, but not others.

The content of the Decision and so on.

§ 12. The decision shall be drawn up by the President. In matters of minority opinion, the decision shall, where necessary, be formulated in consultation with the other legal members who have participated in the decision. The decision may, in connection with the decision, be made in respect of the decision to be made out of the decision.

Paragraph 2. 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 specify the position of the Landssktax 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 3. The determination of the country of agriculture shall be the subject of the complainated decision, which has been complained, and any changes made in accordance with the provisions of the Committee on Agriculture and Rural Development. Tax management Act, section 45 (3). 1.

Paragraph 4. In exceptional cases, the Committee on Agriculture and Rural Development may adopt a decision without a monetary declaration solely laying down the principles upon which the decision to be taken must be taken. SKAT is then anchors that the decision is taken in accordance with the country of Agriculture's instructions.

Paragraph 5. If the farmer ' s tax law has refused a request from the complainant or from SKAT on the holding of a hearing, the reasons for this shall be included in the decision.

Paragraph 6. If the complaint relates to a request for a decision to resume a decision, and the country of Agriculture considers that the resumption should have taken place, the country of agriculture must, in the decision, place the decision on the authority in question.

Paragraph 7. 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 5

Other provisions

Revocation

§ 13. Any complaints may be revoked at any stage of the appeal. The recall may be written in writing or orally. 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 of the Committee on Agriculture, the complaint to the Landstax Code shall be deemed to have been suspended. The complainant shall be notified in writing that the case is then drawn up.

Paragraph 3. The complainant may, at any time orally, or in writing drop a request for a hearing.

Representation

§ 14. Any complaints may, at any time, of the treatment of the complaint are admiring others to look after their interests in the matter. It shall be deemed to have been notified until the complainant notifies that the authorization has been revoked, the authorised person who is legitimated to act on behalf of the complainant.

Paragraph 2. Notwithstanding paragraph 1 1 the Tax Authority shall inform the Board of Directs and the complainant ' s representative in writing on :

1) The Committee on Agriculture and Rural Development's decision of the complaint.

2) The closure of the case if the complaint is withdrawn or withdrawn, cf. Article 13 (1). One and two.

§ 15. A legal Member, including the Chief of the Chairperson and the Chairmen, or a suppleant for this cannot represent a complaint at the Country Tax Court.

Publication of court decisions

§ 16. In the publication of decisions of principle or general interest, cf. Section 1 (1). 2, 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. Evaluates the Landstax Court that anonymisation cannot be fully achieved, publication must be omitted.

Entry into force

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

Paragraph 2. At the same time, notice No 974 of 17. In October 2005, the Rules of Procedure of the Agricultural Country Code.