- The case involves a complaint about the denial of a VAT exemption for the construction of a historical ship.
- The Landsskatteretten upheld the decision of the Skatterådet that the construction of a new ship does not qualify for the VAT exemption.
- The exemption in question applies to existing ships undergoing renovation, repair, or maintenance.
- The new ship being built is a reconstruction of a sunken ship and does not contain any parts from the original ship.
- The Landsskatteretten referred to the wording of the relevant law and confirmed the Skatterådet’s decision.
Source: info.skat.dk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
