Sag 11908/2024 af Højesterets, 23-09-2024
| Judgement Number | 11908/2024 |
| Date | 23 September 2024 |
| Court | Supreme Court (Denmark) |
HØJESTERETSDOM
afsagt mandag den 23. september 2024
Sag BS-11908/2024-HJR
(1. afdeling)
A,
B
og
C
(advokat Jakob Krogsøe for alle)
mod
Skatteministeriet
(advokat Steffen Sværke)
I tidligere instans er afsagt dom af Vestre Landsrets 11. afdeling den 12. februar
2024 (BS-47860/2022-VLR).
I pådømmelsen har deltaget fem dommere: Hanne Schmidt, Oliver Talevski,
Lars Apostoli, Ole Hasselgaard og Julie Arnth Jørgensen.
Påstande
Parterne har gentaget deres påstande.
Retsgrundlag
Årsregnskabslovens § 11, stk. 1, § 36, stk. 1, § 37, stk. 1, og § 38, stk. 1 og 3, er så-
lydende:
Ӥ 11
Årsregnskabet og et eventuelt koncernregnskab skal give et retvisende
billede af virksomhedens og koncernens aktiver og passiver, finansielle
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