Case number SKNS1-2021-96
The case concerns an appeal against a binding prior statement. The issue that needs to be clarified is whether the submitter should calculate outgoing VAT on the sale of operating services to the principal of an internal company in which the submitter himself is a participant. There is also the question of whether there will be a right to deduct input VAT on costs related to operating services. The decisive factor is whether the submitter’s operating services are to be regarded as an activity that falls within or outside the legal relationship between the parties in the internal company.
The complaint was upheld.
Source: skatteetaten.no
