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Input VAT relating to Research and Development Activities – Landsskatteretten Decision

  • SKM number: SKM2024.290.LSR
  • Authority: National Tax Tribunal
  • The case involved a company’s expenses on a digital platform, X, and a webshop in the years 2016 to 2018 to determine if they were used for experimental and research activities under tax law. The National Tax Tribunal found that the company had documented expenses for experimental and research activities. However, as the Tax Authority had not assessed if all expenses were used for such activities, the case was referred back for further review.

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.

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