Tom Kári Kristjánsson

advokat (H), managing partner

Tom Kári Kristjánsson er den førende danske advokat, når det gælder førelsen af sager om afgifter, herunder moms, told og punktafgifter. Toms track record ved EU-Domstolen er enestående. Ingen anden dansk advokat har ført og vundet så mange EU-sager.

En lang række af disse sager har været principielle og er blevet ført som pilotsager. Sagerne har ført til udbetaling af et stort milliardbeløb til danske virksomheder, ikke mindst i den finansielle sektor.

Senest har han ført ATP-sagen, hvor EU-Domstolen gav ATP medhold i, at selskabets ydelser kan momsfritages som ydelser vedrørende betalingstransaktioner eller som forvaltning af investeringsforeninger, og ATP PensionService og SKAT har nu indgået forlig i Østre Landsret. 

Tom har desuden en omfattende erfaring med førelse af sager om rådgiver- og ledelsesansvar med relation til skatter og afgifter, ligesom han fører et stort antal skatte- og afgiftsstraffesager.

I øjeblikket er Tom beskæftiget med en række sager for den finansielle sektor om lønsumsafgift, momspligt af betalingstransaktioner og opgørelse af fradragsprocenten for moms, ligesom han er beskæftiget med sager om momsretligt sektorpåbud, punktafgifter, registreringsafgift på motorkøretøjer og afgiftsmæssig transfer pricing.

Tom er samtidig vores managing partner og medlem af vores bestyrelse.

Highlights

Se Skatter og Afgifter 


Ratings

  • 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)
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