Facts about the Danish National Tax Tribunal

The Danish National Tax Tribunal is the supreme administrative appeals authority for cases involving taxation, VAT, duties, customs duty and property valuation. The National Tax Tribunal is not a court, although there are many similarities. The tribunal consists of a president, three chairmen and 30 members. Nineteen tribunal members are appointed by the Minister of Taxation while eleven are elected by the Danish parliament. At least 11 tribunal members meet the conditions for being judges and will normally be employed by either the two regional High Courts (Østre and Vestre Landsret) or one of the District Courts. The other members widely represent the Danish society. In cases about weight duty and motor tax on motor vehicles, four further expert members are appointed.

The tribunal consists of seven offices in which lawyers prepare the cases. The National Tax Tribunal decides on about 4,000 cases concerning tax and duties, and about 500 cases concerning property valuation each year.

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