Do you want to file a complaint against the Danish Gambling Authority?
Requirements for the complaint
For your complaint to be processed, the following requirements must be met:
- The complaint must be submitted in writing
- The complaint must include a statement of reasons
- All points you wish to complain about must be specified
- A copy of the decision being appealed must be enclosed
- Copies of all documents supporting the complaint must be enclosed
These requirements follow from section 35 a(3) of the Danish Tax Administration Act (Consolidated Act no. 678 of 31 May 2018).
If the complaint does not meet these requirements, you will be asked to correct the deficiencies within a specified deadline. The complaint may be rejected if, after the deadline, it still does not contain the required information.
Your complaint must be received by the Danish Tax Appeals Agency no later than 3 months after you received the decision from the Danish Gambling Authority.
Submitting the complaint
You can submit your complaint electronically via the Danish Tax Appeals Agency’s complaint portal.
You may also send the complaint by regular post to:
Skatteankestyrelsen
Ved Vesterport 6, 4. sal
1612 Copenhagen V
Denmark
Once your complaint has been received, the Danish Tax Appeals Agency will assess whether your case should be decided by the Agency itself or by the Danish National Tax Tribunal (Landsskatteretten).
What does it cost to file a complaint?
It costs DKK 1,300 to file a complaint against a decision made by the Danish Gambling Authority. The fee must be paid when submitting the complaint and can be paid by payment card or MobilePay on the Danish Tax Appeals Agency’s website.
If your complaint concerns access to documents (freedom of information), no fee is required.
If your complaint is upheld in full or in part, the fee will be refunded.
When the complaint has been decided
Once the complaint has been decided by the Danish Tax Appeals Agency or the Danish National Tax Tribunal, you cannot appeal to another administrative authority. However, you may bring the decision before the courts.
Appealing to the courts
You may bring decisions made by the Danish Gambling Authority, the Danish National Tax Tribunal or the Danish Tax Appeals Agency before the courts. It is not a requirement that you first appeal to the Tribunal or the Agency. You may therefore choose to bring the Gambling Authority’s decision directly before the courts.
Your court appeal must be received by the courts no later than 3 months after the date on which the decision you wish to challenge was issued. The deadline runs from the date the decision was made, not from the date you received it.
The decision becomes final if you do not bring the matter before the courts within 3 months. In exceptional cases, the courts may decide to hear appeals submitted after the deadline.
Legislation
You can find the rules on appeals against our decisions in sections 50–58 of the Danish Gambling Act. The rules on appeals in Greenland can be found in sections 37–40 of the Act on Certain Games for Greenland. Rules on complaint fees are found in section 35 c of the Danish Tax Administration Act.