Denmark - Another High Court Decision on the EU Arbitration Convention (90/436)

The application of the Arbitration Convention (90/436) has resulted in another Danish High Court ruling. Recently, the Eastern High Court reached a somewhat different result than the Western High Court ruling from 2016, which probably was the first time a court within the European Union decided in a case on the Arbitration Convention (90/436). Again, the issue in the present 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 listed in point 5 of the Code of Conduct. Again, the Court sided with the taxpayer but applied a different interpretation of the Arbitration Convention. This note discusses the decision and its ramifications.