Jakob Bundgaard has recently published an article

“Dutch Shell Prevails in Landmark Case on Danish Hydrocarbon Tax”, April 1, 2013.

See Tax Analysts Electronic Citation: 2013 WTD 62-3.

 

About the article:

The Danish Eastern High Court recently held that interest payments and foreign exchange gains did not fall under the scope of the Danish Hydrocarbon Tax Act before 2009, a decision that establishes that any income not specifically mentioned in the provision defining the act’s ring-fence system cannot be included in its scope.

 

Read the article here.