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SKS-278/2010-HOL ECLI:DK:HOL:2024:SKS0000000038 Generato dall'IA

Estate tax calculation upheld; inheritance waiver deadline missed; court rejects late waiver claim.

Numero d'incarto SKS-278/2010-HOL
Autorità giudiziaria
Giurisdizione Danimarca (DK)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The court upheld the estate tax calculation of August 15, 2011, after the applicant failed to submit a waiver of inheritance tax within the statutory deadline. The applicant argued for a waiver, but the court found no valid grounds since the notification of revocation was received after the deadline expired. Consequently, the court rejected the claim and confirmed the original tax assessment based on the missed time limit.

Regesto Legislator

Generato dall'IA

Boafgiftslovens 5, stk. 1; Løjesterets kendelse trykt 2009.1024.11: A waiver of inheritance tax must be submitted before the deadline for filing the estate tax return; failure to do so results in the waiver being disregarded.

Parole chiave

Generato dall'IA
estate tax calculation inheritance waiver deadline statutory time limit boafgiftsloven tax assessment upheld rimborso dell'imposta preventiva ricalcolo del reddito arretrati di mantenimento

Disposizioni normative citate

Generato dall'IA
Boafgiftslovens 5, stk. 1
jE boafgiftslovens 5, stk. 1, og § I løjesterets kendelse trykt [.2009.1024.11.
Løjesterets kendelse trykt 2009.1024.11
Generato dall'IA
BS-566/2012-VLR
Estate tax appeal dismissed; court ruled passive deductions must be subtracted after spouse's share is removed from the estate.
SKS-10/2006-ALB
Inheritance tax appeal dismissed; court upheld tax authority's calculation of tax on inherited property.
BS-3904/2010-KBH
Court dismisses tax fee appeal as untimely due to filing after the six-month statutory deadline expired.
BS-2233/2011-VLR
Inheritance tax appeal dismissed; court upheld tax calculation despite heir's revocation of waiver due to lack of tax-saving motive.
BS-204/2022-VLR
Court rules deceased's gift value is not a death legacy and must be included in estate for tax.

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Testo completo

Sag om beregning af boafgift

[DOKUMENT] Afgørelse (1 sider) Retten i Holstebro

Udskrift af retshogen

Den 31. august 2011 kl. 10:00 blev skifteretten sat af Dommer .

Retten behandlede: SEKS nr. SEKS 83-278 2010

l3oet efker

Afdøde cpr-nr. 110145- Adresse 1 7600 Struer død den II februar 2010 .

Ingen indkaldt el ler modt

Der frenilagdes Afgi ftsherening af i 5. august 20!!. flre\ af 26. august 2011 fra Person 1 med klageskrift og bilag.

I c rafsagdes

Kent! else

Irklæringen om tilbagekaldelse af arveafkaldet er først meddelt skifteretten eller udløbet aflHsten for indgivelse afboopgorelsen. hvorfor der ved be regningen af huafuiften er bortset herfra. jE boafgiftslovens 5, stk. 1, og § I løjesterets kendelse trykt [.2009.1024.11.

Ilerefter. og cia det afar ingene anført ikke kan fare til andet resultat.

bestemmes:

.\fciftsberegningen af 15. august 2011 fastholdes.

Sagen udsat.

Skifteretten hæxet.

Dommer