- Dispute over deduction for purchase VAT and operating expenses, disguised dividends, extraordinary reopening
- H1’s right to deduction for purchase VAT and operating expenses in 2011-2014 was questioned
- Capital owners of the company were also being taxed for disguised dividends
- Tax authorities had the right to reopen the tax assessment due to unusual circumstances
- Court found that H1 did not prove that work was done by claimed subcontractor
- Payments for invoices were considered as disguised dividends to capital owners
- Capital owners were found to have shown gross negligence in the circumstances of the payments
- Tax authorities were found to have met the deadline for reaction
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.
