- Landsskatteretten found that Skattestyrelsen did not provide enough evidence to prove that the original decisions were delivered
- Special circumstances were found to justify extraordinary reopening of the case
- The taxpayer should have reacted earlier to the first period of VAT assessment
- The deadline for reopening was missed for the first period, but was met for the remaining periods
- Lack of specific information about the preliminary assessments and subsequent VAT amounts contributed to the taxpayer’s lack of knowledge
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.
