- Director of a company made private withdrawals from the company’s account
- Withdrawals were recorded on his account with the company
- Question was whether director’s spouse, who was the main shareholder, should be taxed on these withdrawals
- Court found main shareholder taxable as withdrawals were considered an indirect loan to them
- Tax Ministry was acquitted
Source: info.skat.dk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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