GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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09:36 Apr 11, 2010 |
Danish to English translations [Non-PRO] Law/Patents - Law: Taxation & Customs | |||||||
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| Selected response from: Adrian MM. (X) Local time: 18:41 | ||||||
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Summary of answers provided | ||||
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3 | liability cases |
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liability cases Explanation: Neither lien, nor mortgage, nor exposure cases. Clearly, liability for registreringsafgift/registration duty makes sense. Problem is how arbejdsgiverkontrol triggers liability. The employment 'control test' devised by the late Lord Denning in Eng. law suggests the employer, if in control of employees, gets hit with tax, as opposed to self-employed workers who would then bear the brunt. Example sentence(s):
Reference: http://www.skat.dk/SKAT.aspx?oId=1863691&vId=0 |
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