Source title in the reading translation: Tax cheating? L.M. Sign ApS/G.A.159 ApS
Recorded publication dates: ,
How to read this material
People named in the source texts
People in the archive (3)
- Anne Honoré Østergaard — Mentioned in the current archived text
- Leon Holm Møller — Mentioned in the current archived text
- Peter Hansen — Mentioned in the current archived text
Automatic reading translation
This is an automatic reading translation. The source’s allegations and assessments have not been independently confirmed through translation. Check wording, qualifications and meaning against the preserved Danish original. Some retained numbers may use Danish separators: a dot for thousands and a comma for decimals. Check amounts against the Danish original.
Text version dated 27 Jan 2023
L.M. Sign ApS/G.A.159 ApS – company closures, one of many. Tax expert and Venstre politician Peter Erik Hansen has held leading roles in a good 40 dissolved companies, either in executive management, on boards or as an owner. 17 of these closures took the form of bankruptcy, liquidation or compulsory dissolution.
We examine some of the most interesting. Today we turn to L.M. Sign ApS.
Founded in 1990, its purpose was “to provide business services in the trade and office sector, and property investments.” In practice, today it is a sign-making company. Writing “today” naturally sounds strange, as today’s story concerns a bankruptcy. Yet the company did indeed go bankrupt in 2016 after changing its name to G.A.159 ApS.
After bankruptcy, L.M. Sign started again with minor changes to ownership and the old name L. M.
Sign. For that manoeuvre to succeed, however, names and roles had to be reshuffled. 2 CVR numbers and countless company names at the same address. Its history reveals 2 CVR numbers running in parallel.
There is nothing strange about that. What is strange is that individual company names appear to have moved back and forth between them. The two numbers have included companies named Vikar Center Syd ApS, P.H.
Ejendomsselskab ApS, LM Plate A/S, LM Plate ApS, Permalight Danmark af 1996 ApS, L.M. Sign ApS and G.A.159 ApS. The two companies appear very closely connected.
L. M. Sign is named after company owner Leon Holm Møller, and G.A.159 refers to the company’s address.
Leon Møller and Peter Erik Hansen, also partners in P/S Scandinavian Executive Jet, both held leading roles in the two companies. Downturn for L.M. Sign ApS.
In 2012, L. M. Sign’s accounts showed a loss of -DKK 372,158.
Its result was exceptionally affected by its share of losses in P/S Scandinavian Executive Jet of -DKK 398,000, included in financial expenses. An auditor’s observation stated: “At the beginning of the financial year, the company made a loan to its management. The loan contravened the Companies Act and was repaid during the year.
The matter may incur liability for management.” Losses continued in 2013 (-DKK 720,330) and 2014 (-DKK 624,376). Are you following this? In May 2015, a complicated manoeuvre took place, seemingly as suspicious as confusing.
On 15 May, Peter Erik Hansen left the executive management of P.H. Ejendomsselskab ApS (CVR 14374094), and Leon Holm Møller joined. At the same time, the name changed from P.H.
Ejendomsselskab to L.M. Sign ApS. That day, L.M.
Sign (CVR 51481615) changed its name to G.A.159 ApS. 12 days later, on 27 May, Leon Holm Møller left G.A.159 ApS’s executive management, formerly L.M. SIGN ApS, leaving it with no registered members of either executive management or board. On the same day, the bankruptcy court in Sønderborg issued a bankruptcy order for G.A.159 ApS (CVR 51481615).
Bankruptcy proceedings ended in 2016. On the 23. In June 2015, Leon Holm Møller left the executive management of (the new) L.M.
Sign ApS (CVR 14374094), and Peter Erik Hansen joined it. If you are confused by the complicated manoeuvres, that is entirely natural. So are we.
Briefly, they meant that Peter Erik Hansen became director of the revived L.M. Sign. During that period, things appeared to be moving in the right direction for the previously bankrupt company.
With local politician Peter Erik Hansen at the helm, L.M. Sign suddenly received a great many jobs from public-sector customers. Peter Erik Hansen left the newly started L.M.
Sign after two years and once again handed the director’s chair to Leon Holm Møller, who, incidentally, still occupies it. Briefly about the participants: A look at the histories of the people who held leadership roles and ownership in the companies shows that they held leadership roles in other companies that were likewise closed through bankruptcy, liquidation or compulsory dissolution. They are: Leon Holm Møller – 3 bankruptcies. https://www.paqle.dk/p/leon-holm-m%C3%B8ller/970913 Peter Erik Hansen – roles in more than 40 dissolved companies. 18 of these company closures took place through bankruptcy, liquidation or compulsory dissolution. https://www.paqle.dk/p/peter-erik-hansen/1153442 Open questions.
How many bankruptcies and compulsory closures does it take to receive a disqualification for bankruptcy misconduct? Today, Peter Erik Hansen is a board member in more than 50 other companies. Does this mean these companies consider this way of doing business acceptable behaviour, even in 2021?
Why has JydskeVestkysten never investigated these piles of bankruptcies. Is it because Peter Erik Hansen chairs the media company's board? Acceptable behaviour In May 2020, Anne Honoré Østergaard (V) passed Peter Erik Hansen's flimsy allegations against the owner on to the Minister for Taxation.
We eagerly await whether, in this case too, she will ask what “constitutes acceptable behaviour, and what the minister thinks would happen if everyone ran businesses as described here?” https://www.ft.dk/samling/20191/spoergsmaal/s1313/index.htm G.A.159 ApS / L.M. Sign ApS https://cvrapi.dk/virksomhed/dk/ga159-aps/51481615 L.M. Sign ApS / G.A.159 ApS https://cvrapi.dk/virksomhed/dk/lm-sign-aps/14374094 (The post has previously appeared on our Facebook page)
Original source text
Read the Danish original
Source title: Skattefusk? L.M. Sign ApS/G.A.159 ApS
Text version dated 27 Jan 2023
L.M. Sign ApS/G.A.159 ApS - Virksomhedslukninger - en af mange Skatteeksperten og Venstrepolitikeren Peter Erik Hansen har haft ledende roller i godt 40 opløste virksomheder. Enten i direktion, i bestyrelsen eller som ejer. 17 af disse virksomhedslukninger er foregået i form af konkurs, likvidation eller tvangsopløsning.
Vi kigger på nogle af de mest interessante. I dag retter vi blikket mod L.M. Sign ApS.
Selskabet blev startet i 1990 med det formål at: ”drive forretningsservice inden for handels- og kontorbranchen, samt ejendomsinvesteringer.” I praksis er det i dag et skiltefirma. Når vi skriver i dag, lyder det naturligvis underligt, da dagens historie jo handler om en konkurs. Det er dog korrekt, at selskabet gik konkurs i 2016 (efter at have foretaget en navneændring til G.A.159 ApS).
Efter konkursen startede L.M. Sign op igen med mindre ændringer i ejerforholdet og med det gamle navn L. M.
Sign. Men for at få den manøvre til at lykkes, skulle der rokeres lidt rundt på navne og roller. 2 CVR-numre og et utal af firmanavne på samme adresse Et kig på firmahistorien afslører, at 2 CVR-numre har været kørt sideløbende. Det er der ikke noget underligt i.
Det underlige er, at det ser ud til, at de enkelte firmanavne er blevet flyttet lidt frem og tilbage mellem de to CVR-numre. De to CVR-numre har rummet virksomheder med navne som: Vikar Center Syd ApS, P.H. Ejendomsselskab ApS, LM Plate A/S, LM Plate ApS, Permalight Danmark af 1996 ApS, L.M.
Sign ApS og G.A.159 ApS De to selskaber ser ud til at være helt tæt forbundet. L. M.
Sign har navn efter virksomhedens ejer Leon Holm Møller, og G.A.159 henviser til virksomhedens adresse. Leon Møller og Peter Erik Hansen (som i øvrigt også var partnere i selskabet P/S Scandinavian Executive Jet) har begge haft ledende roller i de to virksomheder. Nedtur for L.M.
Sign ApS I 2012 viste regnskabet i L. M. Sign et underskud på -372.158 kr.
Resultatet var ekstraordinært påvirket af andel i underskud i P/S Scandinavian Executive Jet med -398.000 kroner, som indgik i de finansielle omkostninger. I en påtale fra revisoren fremgik følgende: ”Selskabet har i starten af regnskabsåret ydet lån til selskabets ledelse. Lånet var i strid med selskabsloven og er indfriet i årets løb.
Forholdet kan være ansvarspådragende for selskabets ledelse.” De røde tal fortsatte: 2013 (-720.330 kr) og 2014 (-624.376 kr). Kan du følge med her? I maj 2015 blev der foretaget en kompliceret manøvre, der virker lige så suspekt som forvirrede.
Den 15. maj fratrådte Peter Erik Hansen direktionen i P.H. Ejendomsselskab ApS (CVR 14374094), og Leon Holm Møller tiltrådte samme. Ved samme lejlighed skiftedes navn fra P.H.
Ejendomsselskab til L.M. Sign ApS. Samme dag ændrede L.M.
Sign (CVR 51481615) navn til G.A.159 ApS 12 dage senere, den 27. maj trådte Leon Holm Møller ud af direktionen for G.A.159 ApS (tidl. L.M. SIGN ApS) og efterlod firmaet uden registrerede medlemmer af hverken direktionen eller bestyrelsen.
Samme dag afsagde Skifteretten i Sønderborg et konkursdekret på G.A.159 ApS (CVR 51481615). Konkursen blev afsluttet i 2016. Den 23. juni 2015 fratrådte Leon Holm Møller direktionen i (det nye) L.M.
Sign ApS (CVR 14374094), og Peter Erik Hansen tiltrådte samme. Er du forvirret over de komplicerede manøvrer, så er det helt naturligt. Det er vi også.
Kort fortalt betød de, at Peter Erik Hansen blev direktør i det genoplivede L.M. Sign. I den periode så det ud til at gå den rigtige vej for den tidligere konkursramte virksomhed.
Med lokalpolitikeren Peter Erik Hansen ved roret fik L.M. Sign pludselig rigtig mange opgaver for offentlige kunder. Peter Erik Hansen forlod det nystartede L.M.
Sign efter to år og overlod igen direktørstolen til Leon Holm Møller, som i øvrigt sidder i den endnu. Kort om deltagerne: Et kig på historikken hos de personer, der har haft ledende roller og ejerskab i selskaberne, viser, at de har haft ledende roller i andre selskaber, der ligeledes er lukket i form af konkurs, likvidation eller tvangsopløsning. De er: Leon Holm Møller– 3 konkurser. https://www.paqle.dk/p/leon-holm-m%C3%B8ller/970913 Peter Erik Hansen - roller i godt 40 opløste virksomheder. 18 af disse virksomhedslukninger er foregået i form af konkurs, likvidation eller tvangsopløsning. https://www.paqle.dk/p/peter-erik-hansen/1153442 Åbne spørgsmål Hvor mange konkurser og tvangslukninger skal der til for at få konkurskarantæne?
Peter Erik Hansen er i dag bestyrelsesmedlem i andre mere end 50 virksomheder. Betyder det, at disse virksomheder anser denne måde at drive forretning på som acceptabel adfærd, også i 2021? Hvorfor har JydskeVestkysten aldrig gravet i disse bunker af konkurser.
Er det fordi, Peter Erik Hansen er bestyrelsesformand i mediehuset? Acceptabel adfærd Anne Honoré Østergaard (V) viderebragte i maj 2020 Peter Erik Hansens luftige anklager mod ejeren til Skatteministeren. Vi afventer spændt, om hun også i denne sag vil spørge, hvad der: "er acceptabel adfærd, og hvad ministeren mener der ville ske, hvis alle drev virksomhed som beskrevet her?" https://www.ft.dk/samling/20191/spoergsmaal/s1313/index.htm G.A.159 ApS / L.M.
Sign ApS https://cvrapi.dk/virksomhed/dk/ga159-aps/51481615 L.M. Sign ApS / G.A.159 ApS https://cvrapi.dk/virksomhed/dk/lm-sign-aps/14374094 (Opslaget har tidligere været bragt på vores Facebook side)
Images and document images
Other text versions
Text version dated Sources without a confirmed post date
This is an automatic reading translation. The source’s allegations and assessments have not been independently confirmed through translation. Check wording, qualifications and meaning against the preserved Danish original. Some retained numbers may use Danish separators: a dot for thousands and a comma for decimals. Check amounts against the Danish original.
Tax dodging?
L.M. Sign ApS / G.A.159 ApS
L.M. Sign ApS/G.A.159 ApS - Company closures—one of many
Tax expert and Venstre politician Peter Erik Hansen has held leading roles in a good 40 dissolved companies, either in executive management, on boards or as an owner. 17 of these closures took the form of bankruptcy, liquidation or compulsory dissolution. We examine some of the most interesting.
Today we turn our attention to L.M. Sign ApS. The company was established in 1990 with the purpose of “providing business services within trade and office activities, and property investment.” In practice, it is now a sign-making company.
Writing “today” naturally sounds strange, as today’s story concerns a bankruptcy. Yet the company did indeed go bankrupt in 2016 after changing its name to G.A.159 ApS. After bankruptcy, L.M.
Sign started again with minor changes to ownership and the old name L. M. Sign.
For that manoeuvre to succeed, however, names and roles had to be reshuffled.
2 CVR numbers and countless company names at the same address
A look at the company's history reveals that 2 CVR numbers have operated in parallel. There is nothing strange about that. What is strange is that individual company names appear to have been moved back and forth between the two CVR numbers.
The two CVR numbers have housed companies with names such as: Vikar Center Syd ApS, P.H. Ejendomsselskab ApS, LM Plate A/S, LM Plate ApS, Permalight Danmark af 1996 ApS, L.M. Sign ApS and G.A.159 ApS
The two companies appear very closely connected.
L.M. Sign is named after company owner Leon Holm Møller, and G.A.159 refers to the company’s address. Leon Møller and Peter Erik Hansen, also partners in P/S Scandinavian Executive Jet, both held leading roles in the two companies.
Downturn for L.M. Sign ApS
In 2012, L.M. Sign's accounts showed a loss of -372.158 kr.
The result was exceptionally affected by a share in P/S Scandinavian Executive Jet's losses of -398.000 kroner, included in financial expenses. An auditor's warning stated:
“At the beginning of the financial year, the company granted a loan to its management. The loan violated the Companies Act and was repaid during the year.
The matter may give rise to liability for the company's management.”
The red figures continued: 2013 (-720.330 kr) and 2014 (-624.376 kr).
Can you follow this? In May 2015, a complicated manoeuvre took place, seemingly as suspicious as confusing. On 15 May, Peter Erik Hansen left the executive management of P.H.
Ejendomsselskab ApS (CVR 14374094), and Leon Holm Møller joined it. On the same occasion, the name was changed from P.H. Ejendomsselskab to L.M.
Sign ApS. On the same day, L.M. Sign (CVR 51481615) changed its name to G.A.159 ApS
12 days later, on 27 May, Leon Holm Møller left the executive management of G.A.159 ApS, formerly L.M.
SIGN ApS, leaving the company with no registered members of either management or the board. The same day, Skifteretten in Sønderborg issued a bankruptcy order for G.A.159 ApS (CVR 51481615). The bankruptcy was concluded in 2016.
On 23 June 2015, Leon Holm Møller left the executive management of the new L.M. Sign ApS (CVR 14374094), and Peter Erik Hansen joined it. If these complicated manoeuvres confuse you, that is entirely natural.
We are confused too. In short, they meant Peter Erik Hansen became director of the revived L.M. Sign.
During that period, things appeared to improve for the previously bankrupt company. With local politician Peter Erik Hansen at the helm, L.M. Sign suddenly received a great many jobs for public-sector customers.
After two years, Peter Erik Hansen left the newly started L.M. Sign and again handed the managing director’s seat to Leon Holm Møller, who incidentally still holds it.
Briefly about the participants:
A look at the histories of the people who held leadership roles and ownership in the companies shows that they held leadership roles in other companies that were likewise closed through bankruptcy, liquidation or compulsory dissolution.
They are:
Leon Holm Møller – 3 bankruptcies.
Peter Erik Hansen – roles in just over 40 dissolved companies. Of these company closures, 18 took place through bankruptcy, liquidation or compulsory dissolution.
Open questions
How many bankruptcies and compulsory closures does it take to receive a bankruptcy-related disqualification from company management?
Peter Erik Hansen now sits on the boards of more than 50 other companies. Does that mean they consider this way of doing business acceptable, even in 2021?
Why has JydskeVestkysten never investigated these piles of bankruptcies? Is it because Peter Erik Hansen chairs the media company’s board?
Acceptable behaviour
In May 2020, Anne Honoré Østergaard (V) passed Peter Erik Hansen's flimsy allegations against the owner on to the Minister for Taxation.
We await with interest whether, in this case too, she will ask what ‘is acceptable behaviour, and what the minister thinks would happen if everyone ran a business as described here?’
https://www.ft.dk/samling/20191/spoergsmaal/s1311/index.htm
G.A.159 ApS / L.M. Sign ApS
L.M. Sign ApS / G.A.159 ApS
Read the Danish original
Skattefusk?
L.M. Sign ApS / G.A.159 ApS
L.M. Sign ApS/G.A.159 ApS - Virksomhedslukninger - en af mange
Skatteeksperten og Venstrepolitikeren Peter Erik Hansen har haft ledende roller i godt 40 opløste virksomheder. Enten i direktion, i bestyrelsen eller som ejer. 17 af disse virksomhedslukninger er foregået i form af konkurs, likvidation eller tvangsopløsning.
Vi kigger på nogle af de mest interessante. I dag retter vi blikket mod L.M. Sign ApS.
Selskabet blev startet i 1990 med det formål at: ”drive forretningsservice inden for handels- og kontorbranchen, samt ejendomsinvesteringer.” I praksis er det i dag et skiltefirma. Når vi skriver i dag, lyder det naturligvis underligt, da dagens historie jo handler om en konkurs. Det er dog korrekt, at selskabet gik konkurs i 2016 (efter at have foretaget en navneændring til G.A.159 ApS).
Efter konkursen startede L.M. Sign op igen med mindre ændringer i ejerforholdet og med det gamle navn L. M.
Sign. Men for at få den manøvre til at lykkes, skulle der rokeres lidt rundt på navne og roller.
2 CVR-numre og et utal af firmanavne på samme adresse
Et kig på firmahistorien afslører, at 2 CVR-numre har været kørt sideløbende. Det er der ikke noget underligt i.
Det underlige er, at det ser ud til, at de enkelte firmanavne er blevet flyttet lidt frem og tilbage mellem de to CVR-numre. De to CVR-numre har rummet virksomheder med navne som: Vikar Center Syd ApS, P.H. Ejendomsselskab ApS, LM Plate A/S, LM Plate ApS, Permalight Danmark af 1996 ApS, L.M.
Sign ApS og G.A.159 ApS
De to selskaber ser ud til at være helt tæt forbundet. L.M. Sign har navn efter virksomhedens ejer Leon Holm Møller, og G.A.159 henviser til virksomhedens adresse.
Leon Møller og Peter Erik Hansen (som i øvrigt også var partnere i selskabet P/S Scandinavian Executive Jet) har begge haft ledende roller i de to virksomheder.
Nedtur for L.M. Sign ApS
I 2012 viste regnskabet i L.M. Sign et underskud på -372.158 kr.
Resultatet var ekstraordinært påvirket af andel i underskud i P/S Scandinavian Executive Jet med -398.000 kroner, som indgik i de finansielle omkostninger. I en påtale fra revisoren fremgik følgende:
”Selskabet har i starten af regnskabsåret ydet lån til selskabets ledelse. Lånet var i strid med selskabsloven og er indfriet i årets løb.
Forholdet kan være ansvarspådragende for selskabets ledelse.”
De røde tal fortsatte: 2013 (-720.330 kr) og 2014 (-624.376 kr).
Kan du følge med her? I maj 2015 blev der foretaget en kompliceret manøvre, der virker lige så suspekt som forvirrede. Den 15. maj fratrådte Peter Erik Hansen direktionen i P.H.
Ejendomsselskab ApS (CVR 14374094), og Leon Holm Møller tiltrådte samme. Ved samme lejlighed skiftedes navn fra P.H. Ejendomsselskab til L.M.
Sign ApS. Samme dag ændrede L.M. Sign (CVR 51481615) navn til G.A.159 ApS
12 dage senere, den 27. maj trådte Leon Holm Møller ud af direktionen for G.A.159 ApS (tidl.
L.M. SIGN ApS) og efterlod firmaet uden registrerede medlemmer af hverken direktionen eller bestyrelsen. Samme dag afsagde Skifteretten i Sønderborg et konkursdekret på G.A.159 ApS (CVR 51481615).
Konkursen blev afsluttet i 2016. Den 23. juni 2015 fratrådte Leon Holm Møller direktionen i (det nye) L.M. Sign ApS (CVR 14374094), og Peter Erik Hansen tiltrådte samme.
Er du forvirret over de komplicerede manøvrer, så er det helt naturligt. Det er vi også. Kort fortalt betød de, at Peter Erik Hansen blev direktør i det genoplivede L.M.
Sign. I den periode så det ud til at gå den rigtige vej for den tidligere konkursramte virksomhed. Med lokalpolitikeren Peter Erik Hansen ved roret fik L.M.
Sign pludselig rigtig mange opgaver for offentlige kunder. Peter Erik Hansen forlod det nystartede L.M. Sign efter to år og overlod igen direktørstolen til Leon Holm Møller, som i øvrigt sidder i den endnu.
Kort om deltagerne:
Et kig på historikken hos de personer, der har haft ledende roller og ejerskab i selskaberne, viser, at de har haft ledende roller i andre selskaber, der ligeledes er lukket i form af konkurs, likvidation eller tvangsopløsning.
De er:
Leon Holm Møller– 3 konkurser.
Peter Erik Hansen - roller i godt 40 opløste virksomheder. 18 af disse virksomhedslukninger er foregået i form af konkurs, likvidation eller tvangsopløsning.
Åbne spørgsmål
Hvor mange konkurser og tvangslukninger skal der til for at få konkurskarantæne?
Peter Erik Hansen er i dag bestyrelsesmedlem i andre mere end 50 virksomheder. Betyder det, at disse virksomheder anser denne måde at drive forretning på som acceptabel adfærd, også i 2021?
Hvorfor har JydskeVestkysten aldrig gravet i disse bunker af konkurser. Er det fordi, Peter Erik Hansen er bestyrelsesformand i mediehuset?
Acceptabel adfærd
Anne Honoré Østergaard (V) viderebragte i maj 2020 Peter Erik Hansens luftige anklager mod ejeren til Skatteministeren.
Vi afventer spændt, om hun også i denne sag vil spørge, hvad der: "er acceptabel adfærd, og hvad ministeren mener der ville ske, hvis alle drev virksomhed som beskrevet her?"
https://www.ft.dk/samling/20191/spoergsmaal/s1311/index.htm
G.A.159 ApS / L.M. Sign ApS
L.M. Sign ApS / G.A.159 ApS
Sources and original references
- Facebook · 29 Oct 2021
- Facebook · 27 Jan 2023
- Skansegården · Sources and original references
- https://www.paqle.dk/p/leon-holm-møller/970913
- https://www.paqle.dk/p/peter-erik-hansen/1153442
- https://www.ft.dk/samling/20191/spoergsmaal/S1311/svar/1666948/index.htm
- https://cvrapi.dk/virksomhed/dk/ga159-aps/51481615
- https://cvrapi.dk/virksomhed/dk/lm-sign-aps/14374094
- https://www.ft.dk/samling/20191/spoergsmaal/s1313/index.htm
- https://www.facebook.com/annehonoreoestergaard
- https://eur02.safelinks.protection.outlook.com/?url=https://www.ft.dk/samling/20191/spoergsmaal/s1311/index.htm&data=04|01|signe.johannesen@ipnordic.dk|56dbd9d72fe547915eee08da1d5492f7|33733f45cfce4d1e9d174adfad5af331|0|0|637854546327455383|Unknown|TWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0=|3000&sdata=2RTHMbzBjZjvMrpGomesL70/W5g1mWMneEJlH6M7Gcc=&reserved=0