- Norwegian Tax Administration clarified VAT on road facility construction
- Taxpayer and municipality had a development agreement for road facility transfer
- Taxpayer sought clarification on input VAT deductions for construction
- Tax Office initially denied VAT deduction due to tax-exempt use by municipality
- Tax Appeals Board allowed input VAT deduction
- Municipality’s financial contribution did not create VAT-exempt turnover
- Taxpayer entitled to VAT deduction for business expansion condition
Source: news.bloombergtax.com
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.
