Judicial review within danish tax law

Within Danish Tax Law a special system of appeal has been developed which relates to the tax assessment itself. The local tax authority’s decision may thus be appealed to the local Tax Appeal Board whose decision may thereupon be brought before the National Tax Tribunal as the supreme administrative authority. On this basis, the National Tax Tribunal’s decision may be brought before the courts. The body of rules behind the judicial review within the Tax Law has been dealt with partly in the Tax Administration Act, from which the formal conditions for legal proceedings appear, partly in § 63 of the Danish Constitution which treats the substantive review. § 63 of the Constitution thus states that the courts are entitled to determine any question concerning the limits of the public authority. The question is, however, partly how the judicial review concerning tax law questions relate to the review within the common administrative law, and partly how far the courts are allowed to and will go when reviewing the assessments of the tax authorities. An attempt to illustrate these questions will follow.