- The case involved a company’s entitlement to appeal a decision made by the National Tax Tribunal after the deadline for appeal had expired
- The Tax Authority had made a decision to deny the company a VAT deduction for subcontractor services and hold the company responsible for not withholding A-tax and labor market contributions
- The company appealed the decision to the National Tax Tribunal, which made separate decisions on the VAT deduction and withholding tax issues
- The company only appealed the decision on withholding tax to the courts after the deadline for appealing the VAT deduction decision had passed
- The court ruled in favor of the Tax Ministry, stating that the decision on the company’s VAT deduction should be dismissed due to the expiration of the appeal deadline.
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.
