Tasks and responsibilities

The committee addresses all kinds of topics within the taxation, customs and excise remit. 

The committee’s tasks and responsibilities can be subdivided into three primary areas:

• handling of bills and motions within the committee’s remit and any matters referred to the committee
• parliamentary scrutiny of the Minister for Taxation’s administration of laws and regulations
• parliamentary scrutiny of the Danish tax authorities’ administration of tax regulations

Parliamentary scrutiny of the Government’s and tax authorities’ administration of laws and regulations is often the Fiscal Affairs Committee’s primary activity. In practice, parliamentary scrutiny is exercised through the standing committee members’ tabling questions to the minister, either as Section 20 questions, questions in the committee, questions in consultation or as enquiries.

The committee’s main task in November and December is to process bills. This is because the Finance Act for the coming year is processed and passed during this period. The Finance Act often entails many amendments to laws regarding taxes and duties.

Specialist ministry

The Danish Ministry of Taxation is the committee’s specialist ministry. In effect, the Fiscal Affairs Committee’s remit falls primarily within the Danish Ministry of Taxation’s sphere of activity. In addition to a central department, the Danish Ministry of Taxation comprises: The Danish Gambling Authority, Tax Appeals Agency, Debt Collection Agency, Property Assessment Agency, Tax Agency, Customs Agency, Motor Vehicle Agency, IT and Development Agency, Administration and Service Agency, National Tax Tribunal and Tax Council. Moreover, Skatteforvaltningen (the joint legal authority for seven of these agencies) employs a “Borger- og retssikkerhedschef”, i.e. an officer who safeguards citizens and legal rights within the Danish tax system.

With regard to EU matters, the committee’s specialist ministry is the Ministry of Economy.