Taxpayer was the rightful income recipient and VAT subject for bank deposits

• The case involves a taxpayer who had their income and bank deposits subject to taxation.
• The case was decided by the Byret court.
• The taxpayer claimed that they were manipulated by an acquaintance to receive and transfer the deposited amounts.
• The court stated that the taxpayer’s involvement in the transactions on their accounts and the commingling of the disputed funds with their business income and expenses required stricter evidence requirements.
• The court concluded that there was no objective evidence that the deposits did not constitute taxable income for the taxpayer and that there was no evidence against the presumption that the deposits were subject to VAT.
• The Skatteministeriet (Ministry of Taxation) 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.