Den hes\u00adsis\u00adke skat\u00adter\u00adet har udtrykt alvor\u00adlig tvivl om, hvor\u00advidt den hes\u00adsis\u00adke ejen\u00addoms\u00adskat\u00adte\u00adord\u00adning for vis\u00adse grun\u00adde i omr\u00e5\u00adder uden for byplan\u00adl\u00e6g\u00adnings\u00adom\u00adr\u00e5\u00addet er foren\u00ade\u00adlig med for\u00adf\u00adat\u00adnin\u00adgen. Anled\u00adnin\u00adgen var en tvist om ejen\u00addoms\u00adskat\u00adten for en udle\u00adjet grund, hvor der dri\u00adves en golfbane.<\/p>\n
Efter refor\u00admen af ejen\u00addoms\u00adskat\u00adten har dels\u00adtat\u00ader\u00adne mulig\u00adhed for at indf\u00f8\u00adre deres egne vur\u00adde\u00adrings\u00admo\u00addell\u00ader. Hes\u00adsen har i den for\u00adbin\u00addel\u00adse valgt den s\u00e5kald\u00adte are\u00adal\u00adfak\u00adtor\u00admo\u00addel. Den\u00adne model knyt\u00adter skat\u00adten direk\u00adte til grun\u00addens are\u00adal og den vej\u00adle\u00adden\u00adde grund\u00adv\u00e6r\u00addi, men er if\u00f8l\u00adge skat\u00adte\u00admyn\u00addig\u00adhe\u00adder\u00adne i prin\u00adcip\u00adpet uaf\u00adh\u00e6n\u00adgig af v\u00e6r\u00addien. Det skal if\u00f8l\u00adge model\u00adlen ikke v\u00e6re muligt at doku\u00admen\u00adte\u00adre, at den fak\u00adtis\u00adke ejen\u00addomsv\u00e6r\u00addi er lavere.<\/p>\n
For grun\u00adde i yde\u00adrom\u00adr\u00e5\u00adder, dvs. are\u00ada\u00adler, der lig\u00adger uden for bebyg\u00adge\u00adde byom\u00adr\u00e5\u00adder, og som i hen\u00adhold til byg\u00adge- og anl\u00e6gs\u00adret\u00adten kun m\u00e5 udnyt\u00adtes i begr\u00e6n\u00adset omfang, inde\u00adhol\u00adder den hes\u00adsis\u00adke ejen\u00addoms\u00adskat\u00adtel\u00adov en s\u00e6r\u00adre\u00adgel: I stedet for den ful\u00adde stan\u00addard\u00adgrund\u00adv\u00e6r\u00addi anven\u00addes kun 10 pro\u00adcent af den gen\u00adn\u00adems\u00adnit\u00adli\u00adge stan\u00addard\u00adgrund\u00adv\u00e6r\u00addi. Bag\u00adgrun\u00adden her\u00adfor er, at s\u00e5dan\u00adne are\u00ada\u00adler i mind\u00adre grad dra\u00adger for\u00addel af kom\u00admu\u00adnal infra\u00adstruk\u00adtur s\u00e5som veje, kloa\u00adke\u00adring eller par\u00adke\u00adrings\u00adp\u00adlad\u00adser end grun\u00adde i byomr\u00e5der.<\/p>\n
Den hes\u00adsis\u00adke skat\u00adter\u00adet anser det for alvor\u00adligt tvivlsomt, om de p\u00e5g\u00e6l\u00adden\u00adde bestem\u00admel\u00adser i \u00a7 7, stk. 2, i den hes\u00adsis\u00adke ejen\u00addoms\u00adskat\u00adtel\u00adov er foren\u00ade\u00adli\u00adge med det gene\u00adrel\u00adle lig\u00adhed\u00adsprin\u00adcip i arti\u00adkel 3, stk. 1, i Grund\u00adl\u00adoven og ejen\u00addoms\u00adret\u00adten i arti\u00adkel 14, stk. 1, i Grund\u00adl\u00adoven. Ret\u00adten indr\u00f8m\u00adme\u00adde grun\u00adde\u00adje\u00adren i for\u00adbin\u00addel\u00adse med forel\u00f8\u00adbig rets\u00adbes\u00adkyt\u00adtel\u00adse en del\u00advis uds\u00e6t\u00adtel\u00adse af fuldbyr\u00addel\u00adsen af ejen\u00addoms\u00adskat\u00adte\u00adbel\u00f8\u00adbet pr. 1. janu\u00adar 2022. Det bety\u00adder, at eje\u00adren forel\u00f8\u00adbig ikke skal beta\u00adle den omstridte del af ejen\u00addoms\u00adskat\u00adten, indtil sagen er afkla\u00adret i princippet.<\/p>\n
If\u00f8l\u00adge ret\u00adten lig\u00adger pro\u00adb\u00adle\u00admet i, at ved meget store are\u00ada\u00adler i udkant\u00adsom\u00adr\u00e5\u00adder, s\u00e5som golf\u00adba\u00adner, frit\u00adids\u00adan\u00adl\u00e6g eller land\u00adbrugs\u00adbe\u00addrift\u00ader med vidts\u00adtrak\u00adte are\u00ada\u00adler, kan den line\u00e6\u00adre bereg\u00adning base\u00adret p\u00e5 grun\u00addens st\u00f8r\u00adrel\u00adse f\u00f8re til en ufor\u00adholds\u00adm\u00e6s\u00adsigt h\u00f8j skat\u00adte\u00adbyr\u00adde. Samt\u00adidig kan ejer\u00adne af dis\u00adse are\u00ada\u00adler n\u00e6p\u00adpe \u00f8ge udnyt\u00adtel\u00adses\u00adgra\u00adden, for\u00addi byg\u00adnings\u00adlov\u00adgiv\u00adnin\u00adgen i udlan\u00addet s\u00e6t\u00adter stren\u00adge gr\u00e6n\u00adser. En mere inten\u00adsiv bebyg\u00adgel\u00adse, der kun\u00adne ret\u00adf\u00e6r\u00addig\u00adg\u00f8\u00adre en h\u00f8je\u00adre skat\u00adte\u00adbyr\u00adde, er der sim\u00adpel\u00adthen ikke lov\u00adligt mulig.<\/p>\n
Fin\u00adans\u00adret\u00adten ser det som s\u00e6r\u00adligt kri\u00adtisk, at den hes\u00adsis\u00adke model hver\u00adken inde\u00adhol\u00adder en gra\u00addue\u00adring for s\u00e6r\u00adligt store are\u00ada\u00adler eller en und\u00adta\u00adgel\u00adses\u00adbe\u00adstem\u00admel\u00adse for atypi\u00adske grun\u00adde. Uden en s\u00e5dan bestem\u00admel\u00adse risi\u00adke\u00adrer man i vis\u00adse situa\u00adtio\u00adner en uri\u00adme\u00adlig bes\u00adkat\u00adning, som ikke kan ret\u00adf\u00e6r\u00addig\u00adg\u00f8\u00adres ud fra forfatningen.<\/p>\n
Ret\u00adten p\u00e5pe\u00adge\u00adde imid\u00adlert\u00adid ogs\u00e5, at der er tale om en begr\u00e6n\u00adset grup\u00adpe af sager, som ikke for\u00adven\u00adtes at have nogen v\u00e6sent\u00adlig indvir\u00adk\u00adning p\u00e5 kom\u00admu\u00adnernes skatteindt\u00e6gter.<\/p>\n
Hvis man i Hes\u00adsen ejer en stor grund i et udkant\u00adsom\u00adr\u00e5\u00adde, for eks\u00adem\u00adpel med en cam\u00adping\u00adplads, en golf\u00adba\u00adne eller et lignen\u00adde anl\u00e6g, b\u00f8r man f\u00e5 sine egne ejen\u00addoms\u00adskat\u00adte\u00adbes\u00adlut\u00adnin\u00adger n\u00f8je gen\u00adnem\u00adg\u00e5et. Skat\u00adter\u00adet\u00adten har udtrykke\u00adligt god\u00adkendt kla\u00adgen til For\u00adbundsskat\u00adter\u00adet\u00adten p\u00e5 grund af sagens prin\u00adci\u00adpi\u00adel\u00adle betyd\u00adning, hvor\u00adfor der kan for\u00adven\u00adtes en afg\u00f8\u00adrel\u00adse fra den h\u00f8jes\u00adte retsinstans.<\/p>\n
De ber\u00f8r\u00adte eje\u00adre b\u00f8r s\u00f8ge juri\u00addisk eller skat\u00adte\u00adm\u00e6s\u00adsig r\u00e5d\u00adgiv\u00adning for i det enkel\u00adte til\u00adf\u00e6l\u00adde at vur\u00adde\u00adre, om det er hen\u00adsigts\u00adm\u00e6s\u00adsigt at indgi\u00adve en inds\u00adigel\u00adse eller en anmod\u00adning om uds\u00e6t\u00adtel\u00adse af fuldbyrdelsen.<\/p>\n
Hes\u00adsens fin\u00adans\u00adret, ken\u00addel\u00adse af 21. maj 2026, sags\u00adnum\u00admer 3 V 1420\/24<\/strong><\/p>\n