Tom Kári Kristjánsson

Attorney-at-Law, Managing Partner

Tom Kári Kristjánsson is the number one Danish attorney litigating cases relating to taxes and duties, including VAT, customs duties and excise duties. His track record at the European Court of Justice is unique. No other Danish attorney has conducted and won so many EU cases.

A large number of these cases have been leading cases and have been conducted as test cases. The outcomes of the cases have resulted in Danish businesses, particularly in the financial sector, receiving amounts running into billions of Danish kroner.

Most recently, he conducted the case concerning ATP (the Danish labour market supplementary pension scheme) in which the European Court of Justice found for ATP, ruling that the company's services are eligible for VAT exemption in line with services concerning payment transactions or in line with management of investment associations. ATP Pension Service and the Danish tax authorities have now reached a settlement in the Danish Eastern High Court. 

In addition, Tom has extensive experience in conducting legal proceedings regarding consultants’ professional liability and D&O liability related to taxes and duties, and he also litigates a large number of criminal cases relating to taxes and duties.

At the moment Tom is involved in various cases for the financial sector on payroll tax, the duty to pay VAT on payment transactions and calculation of the deductible VAT percentage. He is also currently engaged in cases on a sector order in terms of VAT law , excise duties, registration tax on vehicles and taxes and duties related to transfer pricing.

Tom is also our managing partner and a member of our Board of Directors.

Highlights

See Tax Law

Ratings

  • Tom Kári Kristjánsson is recommended as regards Tax by Legal 500 (2019)

  • Tom Kári Kristjánsson is ranked as an Eminent Practitioner (as the only one) as regards Tax by Chambers Europe. Managing partner Tom Kári Kristjánsson is recognised for his expertise in indirect tax and customs, with a source describing him as "by far the best; he is extremely capable in that field." Another interviewee reports that he has "a great reputation, especially in VAT." (2019)

     

  • Tom Kári Kristjánsson is ranked as an Eminent Practitioner (as the only one) as regards Tax. Tom Kári Kristjánsson combines his role as managing partner of Plesner with his tax practice, and has experience representing clients in the Danish High Courts. He is praised for his "strength in indirect taxation" and is well known for his work on VAT matters. (2018)

  • Tom Kári Kristjánsson is listed as an expert with respect to Tax: Advisory and Tax: Controversy. (2017)
  • Tom Kári Kristjánsson is listed as a leading individual (Band 1) as regards Tax. Tom Kári Kristjánsson is highly experienced in a variety of tax matters, particularly those relating to the financial sector. He predominantly handles tax litigation, including disputes related to VAT, customs and excise duties. One client says he is "extremely good: sharp, insightful and gets into complex issues" before adding that he is "in a league of his own". (2017) 
  • Tom Kári Kristjánsson is recommended as regards Tax. (2017)

  • Tom Kári Kristjánsson is ranked as leading individual (Band 1) as regards Tax. Tom advises both national and international clients on tax matters, including custom duties, VAT and excise. (2016)
  • Tom Kári Kristjánsson has been ranked as a leading individual (Band 1) as regards Tax by both Chambers Global and Chambers Europe. He is described as a "brilliant VAT litigator". He is praised for his energetic approach. (2014)

  • Tom Kári Kristjánsson is recommended as regards Tax. (2014)
  • Tom Kári Kristjánsson is recognized as "Tax Controversy Leader". (2013)
View more View less

Latest news on Tax Law