Decided cases - EU Law
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...