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In forceTax

Lov om for­sva­rer­bi­stand og aktindsigt i ad­mi­ni­stra­ti­ve straffesager på skat­te­o­m­rå­det (skat­te­straf­fesags­lo­ven)

Act · L 31 (2024-25) · Lov nr. 1454 af 10.12.2024 · Skatte- og Vækstministeriet

In short

There is no easy-to-read version of this case – read the official text (in Danish).

Sources and original

Read the official text (in Danish) →

The case at the Danish Parliament (ft.dk)

Source: Retsinformation.dk

Translated from Danish · The Danish version and the original source apply.

Summary by the Danish Parliament (in Danish)

Formålet med lovforslaget er at styrke borgere og virksomheders retstilling under Skat­te­for­valt­nin­gens behandling af en administrativ bødesag. Det foreslås, at en overtrædelse af toldlovgivningen ikke længere generelt vil skulle være undtaget muligheden for, at der kan ske beskikkelse af en forsvarer til den, der er sigtet i en administrativ straffesag, som behandles af Skat­te­for­valt­nin­gen. Det foreslås desuden, at en sigtet, som ikke har en forsvarer, selv sikres en ret til at kunne få aktindsigt i straffesagens materiale. Endelig foreslås det, at ikke kun en borger, men også en juridisk person skal kunne få beskikket en forsvarer. Det foreslås, at loven skal træde i kraft den 1. januar 2025.

Source: Folketinget (ft.dk). Reproduced unchanged.

Timeline

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  • Square: the case ended here, e.g. because the bill was rejected or withdrawn.
  • "The date is in the source, but entry into force has not been confirmed yet" (or just "not confirmed yet") means the date has passed, but the source does not yet show that the law or rule has entered into force. We only change the status when the source confirms it.
  1. Introduced · 2 October 2024
    Status in the Danish Parliament: Fremsat
  2. Passed · 28 November 2024
    Status in the Danish Parliament: 3.beh./Vedtaget
  3. Stadfæstet · 10 December 2024
    Status in the Danish Parliament: Stadfæstet
  4. In force · 1 January 2025
    Status in the Danish Parliament: Stadfæstet