- The case concerned whether the plaintiff had the right to deduct VAT and operating costs for 2016 and 2017 based on 13 invoices to a subcontractor and two recorded payments without invoices
- The court determined that the plaintiff and the alleged subcontractor were related parties
- The court concluded that the plaintiff did not meet the increased burden of proof to show the reality behind the claimed subcontractor services
- The court also found that the plaintiff’s sales VAT and taxable income for 2016 were rightly increased due to unrecorded income from a sale of materials
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.
