The purpose of the study is to assess whether the Ministry of Taxation’s excise duties control is adequate. The report answers the following questions:
- Is the Danish Tax Agency’s assessment of risk and materiality in the area of excise duties adequate?
- Is the DanishTax Agency’s excise duties control adequate?
The Ministry of Taxation’s control of excise duties is not satisfactory. In 2021, the ministry strengthened its control effort. Certain areas, however, still require enhancement such as the selection of companies for inspection, which is not adequately risk based. Loss of government revenue is the consequence of inadequate control measures.
Rigsrevisionen initiated the study in November 2023.
Read the introduction and conclusion (PDF)