VAT liability for services such as shop steward, mval. (1969) § 5 B No. 4

The Directorate of Taxes came to the conclusion that services provided until the conclusion of an agreement between the lender and the borrower are part of the provision of a service with the provision of loans, and thus excluded as a financial service. However, services relating to the management and follow-up of bond loans are not covered by the financial exemption. There was also no basis for exempting the services from tax liability on the basis of mval. (1969) § 70.

Source: skatteetaten.no

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