Based on the concept of risk associated with a position in Danish civil law, the article will introduce risk associated with a position in tax law in order to determine whether a taxpayer, at the time when a legal decision is made, can demand that his position be redressed. This is pivotal in connection with decisions in cases where the taxpayer believes to have had a right to make certain arrangements under tax law, and the tax authorities change and reverse this decision from the part of the taxpayer. In certain cases, the taxpayer is forced to choose between two positions. First, the taxpayer can genuflect to the tax authorities' view and remain passive. Second, he can choose to believe in his right and conduct a case pursuant to the choice made. At this point, risk associated with a position in tax law is of vital importance to the taxpayer, seeing as the chances of redress under the tax law are greater if he undertakes risk associated with a position than if he chooses not to. The article will take as its starting point Danish principles concerning risk associated with a position and, on this basis, analyse whether such a principle is in compliance with a potential principle of non-action in EU law.
Intertax