Nedenfor bringes en fortegnelse over tidligere offentliggjorte domme, kendelser, afgørelser mv. inden for Skatteministeriets område, der er afsluttet ved en højere instans i perioden 1. oktober 2003 - 30. september 2004. Efterfølgende bringes en fortegnelse over sager, der var verserende ved en højere instans pr. 1. oktober 2004.
Appellerede landsretssager afsluttet ved Højesteret i perioden 1. oktober 2003 - 30. september 2004
Landsrettens dom | Højesteret | |||
SKM2003.24.ØLR | 14-01-2003 | 1. afd. B-1890-98 | SKM2004.308.HR | 01-07-2004 |
SKM2003.268.ØLR | 23-05-2003 | 8. afd. B-3438-00 | SKM2004.259.HR | 27-05-2004 |
SKM2003.157.VLR | 19-03-2003 | 11. afd. B-0518-02 | SKM2004.66.HR | 16-01-2004 |
SKM2003.388.VLR | 27-08-2003 | 1. afd. B-1458-02 | SKM2004.233.HR | 17-05-2004 |
SKM2002.679.ØLR | 27-11-2002 | 12. afd. B-2706-00 | SKM2004.296.HR | 24-06-2004 |
SKM2002.671.ØLR | 04-12-2002 | 1. afd. B-0001-00 | Hævet | 07-11-2003 |
SKM2002.670.VLR | 02-12-2002 | 14. afd. B-0602-01 | Hævet | 30-04-2003 |
SKM2002.624.VLR | 02-12-2002 | 5. afd. B-0335-00 | Hævet | 12-06-2003 |
SKM2002.623.VLR | 12-11-2002 | 10. afd. B-1806-01 | SKM2004.384.HR | 20-09-2004 |
SKM2002.562.ØLR | 28-10-2002 | 14. afd. B-0407-01 | SKM2004.297.HR | 23-06-2004 |
SKM2002.527.ØLR | 23-09-2002 | 22. afd. B-0283-01 | Forligt | 26-02-2004 |
SKM2002.486.VLR | 09-09-2002 | 5. afd. B-0766-97 | SKM2004.106.HR | 09-02-2004 |
SKM2002.480.VLR | 08-03-2002 | 13. afd. B-0265-98 | SKM2003.536.HR | 05-10-2003 |
SKM2002.474.VLR | 16-01-2002 | 13. afd. B-0559-99 | SKM2003.535.HR | 05-11-2003 |
SKM2002.400.VLR | 24-06-2002 | 3. afd. B-0091-01 | SKM2004.276.HR | 08-06-2004 |
SKM2002.397.ØLR | 28-06-2002 | 14. afd. B-2786-97 | SKM2004.170.HR | 22-03-2004 |
SKM2002.394.ØLR | 18-06-2002 | 21. afd. B-0854-99 | Hævet | 19-11-2003 |
SKM2002.393.VLR | 18-06-2002 | 7. afd. B-2858-00 | SKM2003.299.HR | 23-06-2003 |
SKM2002.392.VLR | 30-04-2002 | 1. afd. B-0586-01 | SKM2003.123.HR | 06-03-2003 |
SKM2002.361.VLR | 14-06-2002 | 1. afd. B-0382-01 | SKM2004.67.HR | 29-01-2004 |
SKM2002.350.ØLR | 04-12-2001 | 18. afd. B-2916-99 m.fl. | SKM2004.330.HR | 15-06-2004 |
SKM2002.340.ØLR | 24-05-2002 | 15. afd. B-702-95 | SKM2004.108.HR | 22-01-2004 |
SKM2002.335.VLR | 07-03-2002 | 12. afd. B-2586-99 | SKM2004.144.HR | 19-02-2004 |
SKM2002.306.ØLR | 25-04-2002 | 2. afd. B-0472-01 | SKM2004.210.HR | 27-04-2004 |
SKM2002.309.ØLR | 24-05-2002 | 15. afd. B-3488-99 | SKM2004.110.HR | 09-03-2004 |
SKM2002.265.ØLR | 16-04-2002 | 2. afd. B-2619-00 | SKM2003.338.HR | 30-06-2003 |
SKM2002.204.VLR | 20-02-2002 | 2. afd. B-0325-00 | SKM2003.91.HR | 14-02-2003 |
SKM2002.250.VLR | 13-03-2002 | 10. afd. B-2931-99 | SKM2003.336.HR | 27-06-2003 |
SKM2002.160.ØLR | 08-02-2002 | 12. afd. B-2224-96 m.fl. | SKM2003.273.HR | 20-05-2003 |
SKM2002.159.ØLR | 19-12-2001 | 9. afd. B-2313-96 m.fl. | Hævet | 12-06-2003 |
SKM2002.124.LSR | 04-12-2001 | 2-1-1811-0690 | SKM2003.157.VLR | 19-03-2003 |
SKM2002.111.ØLR | 30-01-2002 | 17. afd. B-3794-99 | SKM2003.290.HR | 06-06-2003 |
SKM2002.101.ØLR | 25-01-2002 | 4. afd. B-216-99 | SKM2003.318.HR | 27-06-2003 |
SKM2002.91.VLR | 22-01-2002 | 3.afd. B-2919-00 | SKM2003.90.HR | 14-02-2003 |
SKM2002.90.VLR | 10-01-2002 | 4. afd. B-0371-00 | SKM2003.246.HR | 12-05-2003 |
SKM2002.69.VLR | 18-12-2001 | KA afd. B-0584-00 | SKM2003.162.HR | 27-03-2003 |
SKM2001.640.VLR | 05-04-2001 | 6. afd. B-1312-99 | SKM2003.42.HR | 10-01-2003 |
SKM2001.626.VLR | 30-10-2001 | 7. afd. B-0547-00 | SKM2003.555.HR | 14-11-2003 |
SKM2001.618.ØLR | 31-10-2001 | 5. afd. B-3029-99 | SKM2003.161.HR | 25-03-2003 |
SKM2001.410.ØLR | 30-04-2001 | 12. afd. B-0522-99 | SKM2003.92.HR | 14-02-2003 |
SKM2001.408.ØLR | 01-05-2001 | 1. afd. B-2656-98 | SKM2003.586.HR | 08-12-2003 |
SKM2001.396.ØLR | 06-04-2001 | 13. afd. B-3194-96 | SKM2003.62.HR | 04-02-2003 |
SKM2001.395.ØLR | 25-04-2001 | 5. afd. B-3409-99 | SKM2004.103.HR | 05-02-2004 |
SKM2001.184.ØLR | 16-03-2001 | 17. afd. B-0614-98 | SKM2004.116.HR | 05-02-2004 |
SKM2001.175.VLR | 16-02-2001 | 1. afd. B-0799-98 m.fl. | SKM2003.96.HR | 10-12-2002 |
SKM2001.173.VLR | 15-01-2001 | KA afd. B-1163-98 m.fl. | SKM2003.209.HR | 01-05-2003 |
SKM2001.117.VLR | 07-02-2001 | 5. afd. B-1733-97 | SKM2004.22.HR | 14-01-2004 |
SKM2001.90.ØLR | 30-11-2000 | 17. afd. B-0282-96 m.fl. | Hævet | 17-03-2003 |
TfS 2000, 1013 | 09-11-2000 | 4. afd. B-2276-97 m.fl. | SKM2003.540.HR | 08-10-2003 |
TfS 2000, 979 | VLD 3-11-2000 | K afd., s.a. B-3175-98 | SKM2003.153.HR | 19-03-2003 |
TfS 2000, 955 | 03-11-2000 | 4. afd. B-2998-97 | Forligt | 13-05-2003 |
TfS 2000, 873 | 16-10-2000 | 20. afd. B-1682-99 | SKM2003.288.HR | 02-06-2003 |
TfS 2000, 446 | VLD 13-4-2000 | 7. afd. B-0076-96 m.fl. | SKM2003.94.HR | 13-11-2002 |
TfS 2000, 288 | ØLD 3-3-2000 | 7. afd. B-0483-98 | SKM2003.256.HR | 14-05-2003 |
TfS 1999, 803 | ØLD 20-7-1999 | 17. afd. B-1284-95 | SKM2004.257.HR | 29-04-2004 |
TfS 1999, 615 | ØLD 2-7-1999 | 2. afd. B-0705-97 | SKM2003.95.HR | 04-12-2002 |
TfS 1999, 600 | ØLD 24-6-1999 | 3. afd. B-0787-97 | SKM2003.166.HR | 25-03-2003 |
Indbragte landsskatteretssager afsluttet ved landsretterne i perioden | ||||
1. oktober 2003 - 30. september 2004 | ||||
SKM2004.57.LSR | 17-12-2003 | 2-6-1680-0171 | SKM2004.358.VLR | 09-06-2004 |
SKM2003.350.LSR | 23-06-2003 | 2-5-1873-0192 | Hævet | |
SKM2003.284.LSR | 28-05-2003 | 2-4-1842-0575 | SKM2004.303.ØLR | 25-06-2004 |
SKM2003.232.LSR | 13-03-2003 | 2-5-1897-0198 | SKM2004.299.VLR | 25-06-2004 |
SKM2003.109.LSR | 19-12-2002 | 2-2-1824-0298 | Hævet | |
SKM2003.104.LSR | 09-10-2002 | 2-4-1229-0140 | Forligt | 09-03-2004 |
SKM2003.8.LSR | 13-12-2002 | 2-6-1680-0116 | SKM2004.18.VLR | 08-01-2004 |
SKM2002.642.LSR | 13-11-2002 | 2-6-1634-0042 | Hævet | |
SKM2002.607.LSR | 30-10-2002 | 2-6-1664-0108 | Hævet | |
SKM2002.606.LSR | 24-10-2002 | 2-6-1667-0014 | SKM2004.179.VLR | 26-03-2004 |
SKM2002.498.LSR | 22-08-2002 | 2-7-1413-0015 | SKM2004.23.VLR | 15-01-2004 |
SKM2002.426.LSR | 17-07-2002 | 2-1-1811-0772 | Sagen er afvist | |
SKM2002.389.LSR | 19-06-2002 | 2-5-1895-0710 | SKM2003.236.DEP | Bekr. genmæle |
SKM2002.388.LSR | 06-06-2002 | 2-5-1897-0188 | Forligt | |
SKM2002.386.LSR | 13-06-2002 | 2-5-1879-0297 | SKM2004.29.ØLR | 09-01-2004 |
SKM2002.127.LSR | 01-02-2002 | 2-4-1847-0532 | SKM2004.277.VLR | 10-06-2004 |
SKM2002.78.LSR | 22-01-2002 | 2-5-1884-0510 | SKM2003.205.VLR | 24-03-2003 |
SKM2001.611.LSR | 05-09-2001 | 2-6-1634-0038 | SKM2003.160.VLR | 13-03-2003 |
SKM2001.610.LSR | 07-06-2001 | 2-6-1666-0196 | Sagen er afvist | |
SKM2001.367.LSR | 23-08-2001 | 2-6-1661-0015 | SKM2003.372.ØLR | |
SKM2001.298.LSR | 25-06-2001 | 2-7-1410-0059 | Hævet | |
TfS 2000, 681 | LSR 21-7-2000 | 2-6-1612-0005 | SKM2003.462.ØLR | 08-10-2003 |
TfS 1999, 782 | 27-08-1999 | 661-1612-0001 | SKM2003.218.ØLR | 30-04-2003 |
Påklagede bindende forhåndsbeskeder afsluttet ved Landsskatteretten
SKM2003.419.LR | Ej offentliggjort | |||
SKM2003.149.LR | SKM2003.284.LSR | |||
SKM2003.60.LR | SKM2004.46.LSR | |||
SKM2002.628.LR | SKM2004.248.LSR | |||
SKM2002.317.LR | SKM2003.348.LSR | |||
SKM2001.333.LR | SKM2004.493.LSR |
Verserende sager for Højesteret | ||
2004 | ||
SKM2004.360.ØLR | 05-08-2004 | 24. afd., B-2804-02 |
SKM2004.354.ØLR | 17-05-2004 | 13. afd., B-0001-99 |
SKM2004.335.VLR | 06-07-2004 | 13. afd. B-1410-03 |
SKM2004.305.ØLR | 17-06-2004 | 4. afd., B-760-02 |
SKM2004.301.ØLR | 21-04-2004 | 4. afd., B-265-02 |
SKM2004.269.ØLR | 04-06-2004 | 19. afd., B-2-99 |
SKM2004.266.ØLR | 02-06-2004 | 24. afd., B-2933-02 |
SKM2004.264.ØLR | 03-06-2004 | 20. afd., B-1844-01 |
SKM2004.229.ØLR | 14-05-2004 | 17. afd., B-2335-02 m.fl. |
SKM2004.226.VLR | 12-05-2004 | 1. afd., B-0509-03 |
SKM2004.221.VLR | 15-04-2004 | 7. afd., B-0460-03 |
SKM2004.215.VLR | 23-04-2004 | 12. afd., B-1427-03 |
SKM2004.204.ØLR | 10-06-2004 | 6. afd., B-1975-02 |
SKM2004.199.VLR | 13-04-2004 | 1. afd., B-1829-02 |
SKM2004.198.VLR | 26-03-2004 | 11. afd., B-2883-02 |
SKM2004.178.ØLR | 18-03-2004 | 24. afd., B-785-03 |
SKM2004.159.ØLR | 17-03-2004 | 5. afd., B-1043-03 |
SKM2004.153.VLR | 09-03-2004 | 7. afd., B-3120-02 |
SKM2004.143.VLR | 02-03-2004 | 14. afd., B-0425-03 |
SKM2004.117.ØLR | 19-02-2004 | 4. afd. B-1625-02 |
SKM2004.115.VLR | 18-02-2004 | 7. afd., B-2769-02 |
SKM2004.109.VLR | 18-02-2004 | 3. afd., B-2179-02 |
SKM2004.82.ØLR | 30-01-2004 | 4. afd. B-2308-02 |
SKM2004.31.ØLR | 14-01-2004 | 5. afd. B-130-02 |
SKM2004.17.VLR | 18-12-2003 | 7. afd. B-1696-02 |
SKM2004.5.VLR | 10-12-2003 | 3. afd. B-1411-02 m.fl. |
2003 | ||
SKM2003.558.ØLR | 02-12-2003 | 12. af. B-334-01 |
SKM2003.549.ØLR | 03-11-2003 | 22 afd. B-87-02 |
SKM2003.411.ØLR | 12-09-2003 | 20. afd. B-589-02 |
SKM2003.408.ØLR | 01-06-2003 | 22. afd. B-3516-01 |
SKM2003.397.ØLR | 10-09-2003 | 6. afd. B-3631-02 |
SKM2003.396.VLR | 10-09-2003 | 12. afd. B-1889-01 |
SKM2003.390.ØLR | 04-09-2003 | 7. afd. B-240-01 |
SKM2003.384.VLR | 04-04-2003 | 13. afd. B-0826-98 |
SKM2003.362.VLR | 26-06-2003 | 14. afd. B-1605-00 |
SKM2003.334.ØLR | 29-04-2003 | 9. afd. B-555-97 |
SKM2003.332.VLR | 05-02-2003 | 13. afd. B-0003-98 m.fl. |
SKM2003.314.VLR | 18-06-2003 | 2. afd. B 0612-02 |
SKM2003.308.ØLR | 11-06-2003 | 16. afd. B-2453-01 |
SKM2003.291.VLR | 10-06-2003 | 7. afd. B-1344-02 |
SKM2003.289.VLR | 03-06-2003 | 10. afd. B-0517-02 |
SKM2003.276.ØLR | 03-06-2003 | 5. afd. B-3392-01 |
SKM2003.275.ØLR | 21-05-2003 | 12. afd. B-537-02 |
SKM2003.219.ØLR | 01-05-2003 | 23. afd. B-3460-00 |
SKM2003.217.VLR | 23-04-2003 | 14. afd. B-0502-01 |
SKM2003.193.ØLR | 02-04-2003 | 4. afd. B-587-02 |
SKM2003.191.VLR | 31-03-2003 | 12. afd. B-0434-02 |
SKM2003.160.VLR | 13-03-2003 | 4. afd. B-2756-01 |
SKM2003.127.VLR | 12-03-2003 | 12. afd. B-0364-02 |
SKM2003.125.VLR | 17-09-2002 | 10. afd. B-2262-01 |
SKM2003.9.ØLR | 20-12-2002 | 2. afd. B-3621-00 m.fl. |
2002 | ||
SKM2002.680.ØLR | 11-03-2002 | 9. afd. B-3476-98 |
SKM2002.640.VLR | 22-11-2002 | 12. afd. B-2824-01 |
SKM2002.639.ØLR | 26-11-2002 | 19. afd. B-691-01 |
SKM2002.610.ØLR | 13-11-2002 | 5. afd. B-2990-97 m.fl. |
SKM2002.567.VLR | 18-01-2002 | 12. afd. B-2559-99 |
SKM2002.563.VLR | 30-10-2002 | 2. afd. B-1907-01 |
SKM2002.555.ØLR | 08-03-2002 | 9. afd. B-3326-96 m.fl. |
SKM2002.509.VLR | 25-09-2002 | 4. afd. B-2712-99 m.fl. |
SKM2002.508.ØLR | 06-09-2002 | 11. afd. B-1317-98 |
SKM2002.472.ØLR | 30-08-2002 | 4. afd. B-2518-00 |
SKM2002.471.ØLR | 30-08-2002 | 4. afd. B-0444-01 |
SKM2002.444.ØLR | 16-08-2002 | 2. afd. B-598-01 |
SKM2002.417.ØLR | 28-06-2002 | 6. afd. B-0360-00 |
SKM2002.412.ØLR | 02-08-2002 | 17.afd. B-3735-01 |
SKM2002.341.VLR | 03-06-2002 | 7. afd. B-0922-00 m.fl. |
SKM2002.272.ØLR | 25-02-2002 | 18. afd. B-0059-98 |
SKM2002.205.ØLR | 11-03-2002 | 1. afd. B-1184-99 |
SKM2002.182.VLR | 22-02-2002 | 1. afd. B-0253-01 |
SKM2002.145.VLR | 05-02-2002 | 4. afd. B-1105-00 |
SKM2002.60.ØLR | 10-12-2001 | 8. afd. B-2583-99 |
SKM2002.59.ØLR | 10-12-2001 | 8. afd. B-2582-99 |
SKM2002.45.ØLR | 29-11-2001 | 16. afd. B-3721-99 |
SKM2002.6.ØLR | 06-12-2001 | 2. afd. B-1567-99 |
2001 | ||
SKM2001.666.VLR | 26-09-2001 | 12. afd. B-1429-98 m.fl. |
SKM2001.643.ØLR | 16-11-2001 | 19. afd. B-0666-99 m.fl. |
SKM2001.591.VLR | 05-10-2001 | 1. afd. B-0511-99 |
SKM2001.590.VLR | 05-10-2001 | 1. afd. B-0278-99 |
SKM2001.543.VLR | 29-08-2001 | 11. afd. B-0401-00 |
SKM2001.517.VLR | 01-08-2001 | 12. afd. B-0933-00 |
SKM2001.508.VLR | 13-08-2001 | 6. afd. B-2084-99 m.fl. |
SKM2001.503.VLR | 21-06-2001 | 12. afd. B-0803-98 |
SKM2001.492.VLR | 23-08-2001 | 8. afd. B-002800 |
SKM2001.451.VLR | 25-06-2001 | KB afd. B-0474-00 |
SKM2001.174.VLR | 25-01-2001 | 10. afd. B-2578-97 |
SKM2001.70.ØLR | 21-12-2000 | 7. afd. B-3374-98 |
SKM2001.52.VLR | 30-11-2000 | 9. afd. B-0393-98 |
2000 | ||
TfS 2000, 935 | 12-10-2000 | 12. afd. B-2834-97 |
TfS 2000, 876 | 6-10-2000 | 4. afd. B-0255-98 |
TfS 2000, 841 | 22-09-2000 | 9. afd. B-0284-98 |
TfS 2000, 720 | 11-08-2000 | 5. afd. B-00790-98 |
TfS 2000, 660 | 14-07-2000 | 7. afd. B-0362-98 |
TfS 2000, 603 | 16-06-2000 | 7. afd. B-2225-96 |
TfS 2000, 496 | 19-04-2000 | 6. afd. B-1140-95 m.fl. |
TfS 2000, 269 | 22-12-1999 | 11. afd. B-0864-97 |
TfS 2000, 233 | 01-02-2000 | 18. afd. B-2639-96 |
TfS 2000, 62 | 15-11-1999 | 9. afd. B-0293-96 |
1999 | ||
TfS 1999, 775 | 24-09-1999 | 19. afd. B-2011-96 |
TfS 1999, 729 | 16-09-1999 | 1. afd. B-3345-96 |
TfS 1999, 617 | 29-06-1999 | 16. afd. B-3046-95 |
TfS 1999, 530 | 03-06-1999 | 4. afd. B-1279-95 |
TfS 1999, 489 | 15-03-1999 | 5. afd. B-766-97 |
TfS 1999, 319 | 15-03-1999 | 3. afd. B-1651-92 |
TfS 1999, 231 | 25-01-1999 | 5. afd. B-1950-95 m.fl. |
TfS 1999, 230 | 28-01-1999 | 2. afd. B-2044-95 |
TfS 1999, 200 | 22-01-1999 | 6. afd. B-1974-95 |
Verserende sager ved landsretterne | ||
2004 | ||
SKM2004.183.LSR | 12-03-2004 | 2-1-1811-0863 |
SKM2004.61.LSR | 17-10-2003 | 2-2-1824-0471 |
SKM2004.53.LSR | 08-12-2003 | 2-4-1222-0139 |
SKM2004.47.LSR | 08-10-2003 | 2-6-1634-0060 |
2003 | ||
SKM2003.579.LSR | 27-11-2003 | 2-7-1814-0139 |
SKM2003.544.LSR | 15-10-2003 | 2-4-1220-0048 |
SKM2003.528.LSR | 24-10-2003 | 2-2-1824-0242 |
SKM2003.506.LSR | 12-09-2003 | 2-6-1680-0153 |
SKM2003.505.LSR | 29-09-2003 | 2-1-1811-0902 |
SKM2003.498.LSR | 30-09-2003 | 2-4-1929-0015 |
SKM2003.429.LSR | 22-07-2003 | 2-7-1419-0103 |
SKM2003.345.LSR | 12-06-2003 | 2-6-1666-0308 |
SKM2003.302.LSR | 23-05-2003 | 2-6-1666-0302 |
SKM2003.293.LSR | 03-06-2003 | 2-2-1819-1015 |
SKM2003.243.LSR | 02-06-2003 | 2-6-1634-0058 |
SKM2003.176.LSR | 19-03-2003 | 2-6-1631-0030 |
SKM2003.173.LSR | 05-03-2003 | 2-4-1847-0775 |
SKM2003.113.LSR | 17-02-2003 | 2-7-1889-0431 |
SKM2003.30.LSR | 13-12-2002 | 2-5-1890-1967 |
2002 | ||
SKM2002.673.LSR | 07-11-2002 | 2-5-1890-1687 |
SKM2002.663.LSR | 30-10-2002 | 2-6-1665-0096 |
SKM2002.657.LSR | 25-11-2002 | 2-2-1860-0094 |
SKM2002.574.LSR | 06-08-2002 | 2-4-1847-0698 |
SKM2002.501.LSR | 12-09-2002 | 2-4-1845-0469 |
SKM2002.437.LSR | 02-08-2002 | 2-4-1870-0806 |
SKM2002.355.LSR | 26-02-2002 | 2-6-1695-0002 |
SKM2002.237.LSR | 14-03-2002 | 2-2-1859-0088 |
SKM2002.43.LSR | 30-11-2001 | 2-6-1670-0038 |
2001 | ||
SKM2001.313.LSR | 27-06-2001 | 2-6-1692-0016 |
SKM2001.236.LSR | 27-04-2001 | 2-6-1664-0067 |
SKM2001.148.LSR | 18-12-2000 | 2-5-1263-23 |
SKM2001.143.LSR | 21-11-2000 | 2-5-1879-179 |
SKM2001.48.LSR | 06-12-2000 | 2-6-1665-57 |
SKM2001.25.LSR | 23-11-2000 | 2-6-1665-32 |
2000 | ||
TfS 2000, 822 | LSR 30-6-2000 | 2-3-1869-0088 |
TfS 2000, 708 | LSR 21-6-2000 | 2-2-1819-706 |
TfS 2000, 530 | LSR 22-3-2000 | 651-1263-18 |
TfS 2000, 253 | LSR 23-11-1999 | 621-1820-1781 |
1999 | ||
TfS 1999, 735 | LSR 31-5-1999 | 651-1879-0170 |
Byretsdomme verserende ved landsretterne | ||
SKM2001.639.BR |
KBD 5-7-2001 |
4D 11483-00 |
Afgørelser og bindende forhåndsbeskeder påklaget til Landsskatteretten | ||
SKM2004.197.LR | 20-04-2004 | 99/02-4332-01667 |
SKM2003.183.LR | 22-04-2003 | 99/02-413-00421 |
SKM2002.658.LR | 17-09-2002 | 99/02-4359-00209 |
Fradrag for havdage – Norsk erhvervsfisker med bopæl i Danmark
Forhøjelse af fondens skattepligtige indkomst - Formålet er ikke almennyttigt eller almenvelgørende - Nægtet fradrag for uddelinger og hensættelser til almennyttige uddelinger samt hensættelse til konsolidering af fondskapitalen
Arbejdsudleje eller entreprise – Håndværkere
Forhøjelse af et selskabs momstilsvar - Salg af to ejendomme anset for momspligtigt
Køb og salg af biler – erhvervsmæssig virksomhed – økonomisk virksomhed