Tom Kári Kristjánsson
Tom is a partner in Plesner's Tax team, focusing on tax controversy. He has been involved in a wide range of tax matters involving both direct and indirect taxes from the audit stage through administrative appeals and the courts, including the European Court of Justice.
Tom has particular experience working on indirect tax matters in close collaboration with the clients' in-house tax professionals and day-to-day tax advisors.
He is also part of the team which handles criminal and liability cases relating to taxes and duties.
Tom holds a Master's degree in law from Aarhus University.
Tom was Managing Partner of Plesner and a member of Plesner's board of directors from 2014-2021, and he is currently chairman of Plesner's board of directors.
Tom is on a continuous basis involved in "Bet-the-Company"-disputes, which involves disciplines from across the firm.
Selected cases
The Eastern High Court rules in favour of EET Group A/S in extensive transfer pricing case
Sampo plc announces a public exchange offer to the shareholders of Topdanmark A/S
Dismissal of claim for avoidance of approx. DKK 100m against Thornico
Danish Supreme Court finds for AP Pension in group action concerning change of pension schemes
The National Tax Tribunal reverses the case law of the Danish Tax Agency on additional taxation of foundations' tied-up funds on dissolution
The Supreme Court finds in favour of the Ministry of Taxation in another "beneficial owner" case
Viking Life-Saving Equipment A/S successful in extensive transfer pricing court case
Leading Supreme Court judgment: Collaboration on concept did not imply ownership in respect of the "Tromborg business"
Danish Supreme Court rules against tax payers in two "beneficial owner" cases regarding interest
Danish Eastern High Court rules that Danish courts have jurisdiction in actions against two French companies
The Danish Eastern High Court overturns decision from the Danish Competition Council
Vækstfonden raises DKK 2.4 billion in Dansk Vækstkapital III
The Danish Supreme Court has given its judgment in the first two Danish "beneficial owner" cases
Danish insurance company Codan Forsikring successful in transfer pricing case before the Danish Eastern High Court
Employer was allowed to order a Seventh-day Adventist to work on a Saturday
Sonion successful in patent litigation against Huawei and Sony
The Eastern High Court reduces the Ministry of Taxation's interest claim significantly in beneficial owner case
First Danish transfer pricing dispute decided in arbitration under the EU Arbitration Convention
Trade secrets exploited by competitor. Injunction granted, recall ordered and DKK 4 million awarded in damages
The Eastern High Court rules against the tax payers in two new "beneficial owner" cases
Nets successful in appeal proceedings against former Nets employee about sell back of employee shares
Plesner successful in leading case before the Supreme Court concerning valuation of minority shareholdings subject to compulsory redemption
The Eastern High Court rules in favour of NetApp in the "beneficial owner" cases
New binding ruling - exit programme considered subject to section 7 P of the Danish Tax Assessment Act
Dismissal of case due to lack of jurisdiction in Denmark
Danish distributor group successful in landmark transfer pricing case before the Danish National Tax Tribunal
Tom Kári Kristjánsson remains a leading lawyer in the market and is highly experience in tax disputes, with a strong focus on VAT cases.
Tom Kári Kristjánsson remains a leading lawyer in the market and is noted for his experience in tax disputes, with a strong focus on VAT cases. A commentator says: "He is definitely a name in the tax market" (2022)