Guidelines to complaints for gambling operators

As a gambling operator, you can appeal a decision made by the Danish Gambling Authority.

Requirements for filing an appeal

Before the appeal can be processed, please note that the following requirements must be met:

  • The appeal must be in writing
  • The appeal must be reasoned
  • All points against which you are appealing must be stated
  • You need to attach a copy of the decision against which you are appealing, as well as a copy of the particulars of the case as presented by the authorities
  • You must enclose a copy of all the documents that support your appeal

If the requirements are not met, you will be asked to send in the required information before a certain deadline. If the requirements are not met before the deadline, your complaint can be rejected.

No later than three months after you have received the decision from the Danish Gambling Authority, the appeal must be handed in to the Tax Appeals Agency.

The complaint is to be sent to the Tax Appeals Agency

You can appeal electronically at the Tax Appeals Agency's appeal portal.

The Tax Appeals Agency's appeal portal

You can also send your appeal via mail to:

Skatteankestyrelsen 
Ved Vesterport 6, 4. sal
1612 København V

After receiving the appeal, the Tax Appeals Agency assesses whether your complaint should be settled at the Danish National Tax Tribunal or the Danish Local Board of Appeal.

What does it cost to file an appeal?

When you appeal a decision, you must pay an appeal fee of DKK 400. The fee shall be paid upon submission of the complaint. You can use either a debit card or MobilePay to pay the fee on the Tax Appeals Agency's website.

There are no fees on complaint concerning access to documents. 

If the Tax Appeals Agency rules completely or partially in your favour, the fee is returned to you.

When a decision has been made in the appeal

The Danish National Tax Tribunal or the Danish Local Board of Appeal’s decision is final. You cannot appeal decisions to another administrative authority. However, you have the opportunity to appeal the decision to the courts.

Appeals to the courts

Decisions made by the Danish Gambling Authority, the Danish National Tax Tribunal, or the Tax Appeals Agency can be appealed directly to the courts. It is not required that you have appealed the decision to the the Danish National Tax Tribunal or the Tax Appeals Agency before you appeal to the courts. Thus, you can appeal a decision made by the Danish Gambling Authority directly to the courts.

No later than three months after the decision has been issued, the appeal to the courts shall be received by the courts.

This means that the timeframe of the deadline starts from the date the decision has been issued and not from the date, you received the decision.

If you do not appeal within the three months’ timeframe, the decision is final. This means that the courts cannot try your appeal. However, as an exception, the courts can decide to try appeals even though the deadline has passed.

Legislation

You can find the regulation concerning judicial review in section 50 to 58 in the Danish Gambling Act below. The regulation concerning appeal for Greenland, you will find in section 37 to 40 in the Greenlandic Act on Gambling. Finally, you can find the regulation on appeal fees in the Tax Administration Act section 35c on retsinformation (legal information) through the link below.

Tax Administration Act

Consolidation Act No. 1494
Of 06 Dec 2016

The Danish Act on Gambling

Executive Order no. 336
Of 07 Apr 2016

On law on certain games in Greenland

This law exclusively applies to certain games in Greenland

Only available in Danish

More information

If you have any questions, you are welcome to contact us.