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Højesteret

14 maj 2020

Decided Case

Højesteret

Rightful income recipient to be determined according to Danish law

A Dutch foundation could not be recognised as an independent taxpayer, and the founder was liable to pay tax on the dividend

14 maj 2020

Decided Case

Højesteret

Government intervention in the teachers’ industrial dispute not in contravention of the Working Time Directive

Derogations from the rules on rest and weekly rest day, added to the collective agreements by virtue of the intervention act, were to be regarded as collec...

14 maj 2020

Decided Case

Højesteret

Driving disqualification

Driving disqualification in Denmark for driver who had been disqualified from driving in Germany by judgment of a German court not in breach of the double ...

14 maj 2020

Decided Case

Højesteret

French lawyer did not have a right of audience before the High Court

French lawyer (avocat) with a right of audience before French courts of appeal did not have a right of audience before the Danish High Court

14 maj 2020

Decided Case

Højesteret

Claim for refund was time-barred

Time limitation of claim for refund according to Danish law was not in contravention of the EU law principle of effectiveness

14 maj 2020

Decided Case

Højesteret

Use of props in marketing

Reproduction of copyrighted ceramic tableware as props in marketing not allowed

14 maj 2020

Decided Case

Højesteret

On marketing of consumer credit agreements

Advertisements did not meet the requirement to specify credit information in a prominent way

14 maj 2020

Decided Case

Højesteret

Loss of Danish nationality

No grounds for setting aside the Ministry of Immigration and Integration’s decision to withdraw Danish nationality

14 maj 2020

Decided Case

Højesteret

Sentencing and expulsion in case concerning robbery

No basis for expulsion of Croatian national who was sentenced to two years in prison for robbery etc.

14 maj 2020

Decided Case

Højesteret

Extraordinary reopening of tax assessment

Taxpayer not entitled to extraordinary reopening of tax assessments for the income years prior to 2010

14 maj 2020

Decided Case

Højesteret

Deduction of VAT

No entitlement to deduct VAT on machines that had never existed

14 maj 2020

Decided Case

Højesteret

Special VAT scheme for second-hand goods

Company not allowed to use the special VAT scheme for second-hand goods when reselling spare parts from damaged vehicles purchased from an insurance compan...