- The case involves an appeal against the tax office’s decision to amend VAT returns for 2014 to 2016.
- The main issue is whether the tax office can change the taxpayer’s assessment due to it being incorrect.
- The case questions how to allocate deductions for shared costs in the taxpayer’s mixed business.
- A key topic is the different calculation of turnover in leasing versus lending activities.
- The tax office believes the taxpayer’s allocation key does not reflect assumed use.
- The tax office adjusted the allocation key to correct perceived bias from using turnover figures.
- The disputed amount is unspecified.
- The appeal also concerns an additional tax imposed, amount unspecified.
- The Secretariat for the Tax Appeals Board recommends not upholding the taxpayer’s appeal.
- It is recommended that the additional tax be removed due to long processing time.
- The appeal is not upheld.
- The additional tax rate is reduced from 5 percent to 0 percent.
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.
