Denmark - First Decision on the Arbitration Convention (90/436)
- N. Bjørnholm
- European Taxation, 2016 (Volume 56), No 12
- 3 November 2016
The Danish Western High Court is probably the first court within the European Union to decide a case on the Arbitration Convention (90/436). The issue in the case was whether or not the taxpayer’s MAP request had been rightly denied by the Danish tax authorities on the grounds that it failed to state certain particulars, which, according to the taxpayer, were not required under either the Arbitration Convention itself or under the Code of Conduct. The Court agreed with the taxpayer. This article discusses the decision and its ramifications.