- The case concerned whether the Danish Tax Agency could require a company to provide financial security as a condition for VAT, A-tax, and AM-contribution registration.
- The company had twice been denied registration in the past five years, fulfilling legal conditions for requiring security.
- There was a significant risk of loss to the state due to the involvement of a director’s son, who had previously led a bankrupt company at the same address and in a similar industry.
- The Tax Appeals Board upheld the requirement for financial security but reduced the amount from 294,000 DKK to 162,000 DKK.
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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