The National Tax Court upheld the Tax Agency’s decision that the “turnover” for the sale of used cars under the second-hand VAT scheme should be calculated as 80% of the full consideration, in accordance with the VAT system directive, article 174, subsection 1.
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.
