- The case involved a company’s sale of building plots.
- The company was a taxable person engaged in independent economic activity, including renting out real estate.
- The company purchased the property in 2006 and later obtained permission to subdivide it into four plots.
- The company subdivided the property and sold the plots to four different buyers.
- The Land Tax Tribunal found that the sale of the plots was subject to VAT.
- The company did not prove that the plots had been used solely for VAT-exempt rental purposes after subdivision.
- The subdivision was carried out with a view to selling the plots.
- The Land Tax Tribunal upheld the decision of the Danish Tax Administration.
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.
