{"id":5205,"date":"2025-12-11T15:30:33","date_gmt":"2025-12-11T14:30:33","guid":{"rendered":"https:\/\/www.timevat.com\/?p=5205"},"modified":"2025-12-11T15:30:33","modified_gmt":"2025-12-11T14:30:33","slug":"ekstraordinaer-genoptagelse-og-grov-uagtsomhed","status":"publish","type":"post","link":"https:\/\/www.timevat.com\/en\/ekstraordinaer-genoptagelse-og-grov-uagtsomhed\/","title":{"rendered":"Ekstraordin\u00e6r genoptagelse og \u201dgrov uagtsomhed\u201d"},"content":{"rendered":"<p><\/p>\n\n\n\n<p><strong>N\u00e5r Skattestyrelsens vurdering ikke holder juridisk<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Skattestyrelsen g\u00f8r i stigende omfang brug af den ekstraordin\u00e6re adgang til genoptagelse i skatteforvaltningslovens \u00a7 27, stk. 1, nr. 5. Bestemmelsen giver myndighederne mulighed for at \u00e6ndre en skatteans\u00e6ttelse efter fristens udl\u00f8b, hvis skatteyderen har handlet fors\u00e6tligt eller groft uagtsomt.<\/p>\n\n\n\n<p>I mange afg\u00f8relser anvender Skattestyrelsen en standardformulering om, at den skattepligtige \u201dsom minimum har handlet groft uagtsomt\u201d. Denne formulering virker som en fast modulpr\u00e6mis, men den er ikke tilstr\u00e6kkelig efter dansk ret.<br><br>H\u00f8jesteret har i en r\u00e6kke afg\u00f8relser (bl.a. SKM2019.176.HR og SKM2022.291.HR) sl\u00e5et fast, at vurderingen af grov uagtsomhed skal v\u00e6re konkret, individuel og veldokumenteret. Fejl i en skatteans\u00e6ttelse \u2013 selv v\u00e6sentlige \u2013 er ikke i sig selv bevis for grov uagtsomhed. Myndighederne skal kunne p\u00e5vise, hvori den uforsvarlige adf\u00e6rd konkret best\u00e5r, og hvordan netop denne adf\u00e6rd har bevirket ans\u00e6ttelsens urigtighed.<br>Hvis Skattestyrelsen ikke foretager denne analyse, men i stedet baserer afg\u00f8relsen p\u00e5 generelle antagelser, sv\u00e6kkes afg\u00f8relsen betydeligt. En utilstr\u00e6kkelig begrundelse eller mangelfuld skyldvurdering kan medf\u00f8re, at afg\u00f8relsen underkendes under en eventuel klagesag. Dette skaber et v\u00e6sentligt rum for indsigelser og proces, hvor den skattepligtige kan have et st\u00e6rkt udgangspunkt.<br><br>Hos TIMEVAT A\/S har vi omfattende erfaring med skattesager, der involverer skyldvurderinger, fristgennembrud og forvaltningsretlige krav. Vi bist\u00e5r b\u00e5de virksomheder, r\u00e5dgivere og professionelle akt\u00f8rer i at vurdere, om Skattestyrelsens begrundelse opfylder lovens krav \u2013 og i at f\u00f8re sagerne sikkert gennem klageprocessen.<br><br>Har du modtaget en forslag til afg\u00f8relse eller en afg\u00f8relse om ekstraordin\u00e6r genoptagelse, eller \u00f8nsker du blot en vurdering af din sag, er du velkommen til at kontakte os.<br><br>Vi sikrer en grundig, strategisk og praksisbaseret gennemgang, s\u00e5 du kender dine muligheder, f\u00f8r du reagerer p\u00e5 Skattestyrelsens afg\u00f8relse.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>N\u00e5r Skattestyrelsens vurdering ikke holder juridisk Skattestyrelsen g\u00f8r i stigende omfang brug af den ekstraordin\u00e6re adgang til genoptagelse i skatteforvaltningslovens&#8230;<\/p>","protected":false},"author":2,"featured_media":5206,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-5205","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyheder"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ekstraordin\u00e6r genoptagelse og \u201dgrov 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