- The case involved whether the plaintiff met the conditions for deducting purchase VAT and tax deductions for invoices issued by three alleged subcontractors.
- The court found that the plaintiff did not provide sufficient evidence that there was substance behind the invoices from the alleged subcontractors.
- The court emphasized the lack of sufficient written correspondence between the parties to confirm the plaintiff’s collaboration with the subcontractors.
- The testimony of the plaintiff’s customer and a person claiming to have been employed by one of the subcontractors did not change this.
- The court also noted that the invoices did not meet the requirements of the VAT regulations and that the employment relationships were not documented.
- As a result, the Tax Ministry was acquitted.
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.
