- Danish Customs and Tax Administration issued Tax Administration Control Signal No. SKM2023.637.SKTST
- The control signal clarifies the VAT treatment of building sites
- If a fully functional building is unusable at delivery due to demolition, the remaining building parts are deemed unfinished construction
- Foundations do not constitute buildings for VAT purposes
- Building maturation measures for construction do not constitute buildings for VAT purposes
- Changes to practices regarding adopted local plans
Source: news.bloombergtax.com
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.
