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  1. Smith Nielsen, Rasmus [Author]

    Lovhjemmel, Hjemmel, Lighed OG Samvirke Mellem Retsgrundlag Inden for Dansk Skatte-, Moms- OG Afgiftsret (Statutory Authority, Legal Authority, Equality and Coherence Between Different Set of Rules or Legal Basis’ Within Danish Tax and Excise Law)

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    [S.l.]: SSRN, [2020]

  2. Smith Nielsen, Rasmus [Author]

    Er Skatteministeren Under Grundlovens § 46, Stk. 2, Stadig Bundet Af Finansloven I Forhold Til Forudsat Udgiftsafholdelse Eller Forudsat Anvendelse Af Statens Økonomiske Midler? Eller Er Han Alene Eller Sammen Med Finansministeren Også På Det Retsområde Reelt Og Retsstridigt Blevet Enevældig/Almægtig I Sit Eget Kongedømme Eller Inden for Sit Ressortområde? (Is the Danish Minister of Taxation Under Article 46, Section 2 of the Danish Constitution Still Bound by the Act on the Budget in Relation to Presupposed Public Spending or Presupposed Spending of Public/State Funds? Or Has He Alone or Together with the Danish Minister of Finance Also within that Legal Area in Reality and Unconstitutionally Become Absolute King in His Own Dominion or within His Resort Area)

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    [S.l.]: SSRN, [2018]

  3. Smith Nielsen, Rasmus [Author]

    An Introduction to Danish Tax and Excise Law – Method and Interpretation : Has the Danish Minister of Taxation in Reality Become Absolute King in His Own Tax Dominion? The Gradual and Continuous Possible Judicial Breakdown of at Least the Barriers of the Danish Constitution within the Entire Danish Legal System Via Danish Tax and Excise Law

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    [S.l.]: SSRN, [2017]

  7. Smith Nielsen, Rasmus

    AKTIONÆRLÅNSBESKATNING I ET MENNESKERETLIGT PERSPEKTIV ELLER UNDER ET MENNESKERETLIGT LOVHJEMMELSGRUNDLAG SOM LEX SPECIALIS – REPLIK TIL SR.2022.0182 (Taxation of Shareholder Loans in a Human Rights Perspective or under Human Rights Statutory Authority as Lex Specialis - Replication to Sr.2022.0182)

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    Elsevier BV, 2022

    Published in: SSRN Electronic Journal

  11. Smith Nielsen, Rasmus

    HENSTANDSPRAKSIS FOR KLAGE- OG RETSSAGER VEDRØRENDE AFSLAG PÅ GENOPTAGELSE – LANDSSKATTERETTENS RET OG/ELLER PLIGT TIL PRAKSISÆNDRING FREMADRETTET OG/ELLER BAGUDRETTET? (Administrative Tax Practice Regarding Respite in Refusal of Reopening of Tax Cases under Litigation - The National Danish Tax Tribunal's Right And/or Duty to An Amendment of Administrative Practice Forwardly And/or Retrospectively?)

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    Elsevier BV, 2021

    Published in: SSRN Electronic Journal

  16. Smith Nielsen, Rasmus

    DET ER FULDBRAGT – OM RETSSTRIDIG ENDELIGHED ELLER PRØVELSESBEGRÆNSNING VED DOMSTOLENE UNDER SKATTEFORVALTNINGSLOVENS § 48, STK. 1, 2. PKT. (Consumatum Est – about Finality Provisions or Limitations in the Judicial Review at Danish Courts under the Danish Tax Administration Act Article 48, Section 1, 2nd Sentence)

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    Elsevier BV, 2019

    Published in: SSRN Electronic Journal

  17. Smith Nielsen, Rasmus

    FORFATNINGSSVIG ER ET NÆSEHORN, MOMSSVIG ER EN ULOVLIG MAGISK BLYANT – DET JURIDISKE SAMVIRKE OG DEN POTENTIELLE KOMPETENCEKONFLIKT MELLEM BL.A. MOMSRET, EU-FORFATNINGSRET OG NATIONAL, DANSK FORFATNINGSRET – REPLIK TIL SR.2019.0047 (Constitutional Fraud Is a Rhino, Vat Fraud /Abusive Practice Is an Illegal Magical Pencil – the Judicial Coherence and the Potential Conflict of Competences Between E.G. (Eu) Vat Law, Eu Constitutional Law and National, Danish Constitutional Law – Replication to SR.2019.0047)

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    Elsevier BV, 2019

    Published in: SSRN Electronic Journal

  18. Smith Nielsen, Rasmus

    PÅLÆG AF SKAT, FORANDRING AF SKAT ELLER ERSTATNINGSRET? Konkret grundlag for dansk skatteretlig ”Lava Jato”? Kan Skatteministeren, embedsmænd og/eller advokater efter omstændighederne blive straffet og/eller økonomisk nulstillet for ulovhjemlet og uhjemlet for skattesubjekterne bebyrdende hæftelse for bl.a. A-skat? (Imposition of Tax, Alteration of Tax or Torts? Specific/Concrete Basis for Danish Tax “Lava Jato”? Can the Danish Minister of Taxation, Civil Servants and/or Attorneys, as Appropriate, Be Punished and/or Economically Reset Due to Non-statutory and Non-legally Authorized Onerous Liability for e.g. A-Tax for the Subjects of Taxation?)

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    Elsevier BV, 2019

    Published in: SSRN Electronic Journal