Home > State support > Denmark > 2006-03-09 - Supreme Court of Denmark, n. 379/2004

2006-03-09 - Supreme Court of Denmark, n. 379/2004

State support · Denmark · Religious beliefs · Tax

Legal status of loans passed according to religious beliefs

Key facts of the case - The Tax Ministry believed that A had not been fully forthcoming with his income tax for the year of 1997. There were some issues not merely with his multiple businesses but also an issue with recognizing private loans made by A.
The issue with the loans is that there was no documentation regarding their existence. A produced signed contract from the parties but that was in 1998, after he was specifically asked to produce proof.
A, as a Muslim, claims that providing written proof regarding the existence of interest and other such documentation is against his religion. Furthermore, in his culture, it is unacceptable to make written agreements since demanding a written document would be insulting. The loans and debts are a matter of honour.
According to A, this is religious discrimination and he seeks to bring a religious expert before to the court to explain his viewpoints.

Main reasoning of the court - The Court found that the request to bring in a religious expert has no bearing on the legitimacy or the existence of the loans. Since A has brought forth some testimonies from the people he gave the loans to, the loans are to be seen as inexistent.
The religious context in which A acted is not relevant and there is no need for such a testimony.