The case concerned whether the trustee in the bankruptcy estate after a company could invoice his work associated with the maintenance and handling of operations in the subsidiaries and a sales process without VAT. The National Tax Court found that the trustee had provided one total service to the bankruptcy estate, which consisted of a VAT-liable trustee service, cf. section 4 (1) of the VAT Act. 1. The National Tax Court hereby took into account that the transaction in its entirety consisted of the administration of the bankruptcy estate with a view to liquidation thereof. The National Tax Court also noted that no part of the curatorial service provided could be qualified as mediation of securities covered by section 13 (1) of the VAT Act. 1, no. 11, letter e), as the trustee did not act in the capacity of an independent intermediary who negotiated on behalf of the bankruptcy estate. The National Tax Court therefore upheld the Tax Council’s answer to the questions asked.
Source: skat.dk
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