Viking Life-Saving Equipment A/S - successful before the City Court in Esbjerg (3 judges)
Case News
Successful before the City Court in Esbjerg (3 judges) in a claim that the company's TP documentation was not deficient and that the Danish Tax Agency had therefore not been entitled to assess the income on a discretionary basis.
Following the company's presentation of evidence, the court found that the company had established that the company's lower margins on sales to subsidiaries compared to sales to buyers outside the group were based on commercial considerations. The Ministry of Taxation has appealed the ruling to the Western High Court as a second instance.