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Højesteret

09 jan 2023

Decided Case

Højesteret

Beneficial owner cases

Assessment under EU Directive and double taxation agreements of dividends distributed to foreign parent companies

12 okt 2022

Decided Case

Højesteret

Seizure of car from leasing company due to reckless driving was lawful

Seizure of car from leasing company due to reckless driving was lawful and not in contravention of EU law or the European Convention of Human Rights

01 aug 2022

Decided Case

Højesteret

Request for a preliminary ruling

No referral of questions for a preliminary ruling to the EU Court of Justice in case concerning seizure of car with a view to third-party confiscation

11 apr 2022

Decided Case

Højesteret

VAT liability for penalties for violation of parking regulations

The VAT Act to be interpreted as imposing VAT liability on penalties for violation of parking regulations

04 apr 2022

Decided Case

Højesteret

No basis for finding the Logging Order to be invalid

No basis for finding that the Logging Order was generally and universally invalid/inapplicable irrespective of the circumstances

10 feb 2022

Decided Case

Højesteret

The National Tax Tribunal’s and Ministry of Taxation's competence

The National Tax Tribunal was right to reject complaints of SKAT’s rejection decisions which were not in the nature of decisions within the meaning of ...

19 nov 2021

Decided Case

Højesteret

EU citizen expelled after drunk driving with a blood alcohol level ...

Expulsion of Polish citizen who was working in Denmark and had no prior offences was not in contravention of the EU Residence Directive

01 nov 2021

Decided Case

Højesteret

Permanent expulsion of Turkish citizen

Expulsion of Turkish citizen with a permanent entry ban was not in contravention of the Association Agreement or the Human Rights Convention

15 okt 2021

Decided Case

Højesteret

Agreement on jurisdiction concluded in conformity with the Lugano ...

Agreement on jurisdiction concluded as part of a credit agreement was in conformity with the Lugano Convention

13 sep 2021

Decided Case

Højesteret

Agreement on jurisdiction could not be set aside under the Danish...

Agreement on jurisdiction could not be set aside under Section 310(1) of the Merchant Shipping Act as the legal relationship was subject to the ...

31 aug 2021

Decided Case

Højesteret

Expulsion of Romanian citizen

Expulsion of Romanian citizen with a four-year entry ban was not in contravention of the EU Residence Directive

13 aug 2021

Decided Case

Højesteret

Case against Germany insurance company to be settled according to German..

A dispute between a Danish boat owner and a German insurance company to be settled according to German law as the boat was registered in the German ...