- Spørger operated a business leasing cars to both business and private customers
- When returning leased cars, they were inspected for maintenance issues, damages, and defects
- Spørger charged a fee to lessees for any damages or defects found
- Skatterådet determined that these charges were subject to VAT
- The lessees’ payments for maintenance issues, damages, and defects were included in the total leasing fee
- Spørger did not have the right to deduct VAT corresponding to the charges from lessees
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.
