- The case involves a property transfer agreement for the construction of a garage and conversion of a clubhouse into a villa
- The agreement was deemed to have been made before the signing of the final contract
- The seller failed to prove that construction had started before the agreement, leading to the project being classified as “construction for a third party”
- The seller was considered a taxable person under VAT law, making the construction services subject to VAT
- Legal references include sections of the VAT law
- Previous instance of the case was at the district court under a different case number
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.
