- The Tax Directorate has responded to a complaint about a binding advance ruling
- The main question is whether there is a right to compensation for input VAT on construction costs for sales to the municipality
- The complaint concerns V condominium association, V housing cooperative, and V Personalbase AS
- The Tax Directorate concludes that the complaint has not been successful
- A binding advance ruling is binding for all instances within the Tax Administration
- The ruling is only binding for decisions made and implemented within three years after the ruling
- A binding advance ruling can be appealed according to the Tax Administration Act § 6-2 paragraph 1
Source: skatteetaten.no
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.
