- Landsskatteretten found that decisions on preliminary assessments were sent to the wrong address
- Skattestyrelsen could not explain return mail procedures
- Special circumstances justified reopening of the case
- Complainant timely requested reopening within deadline
- Complainant did not receive sufficient information about assessments or due VAT
Source: info.skat.dk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.