Building a Historical Ship: Exemption from VAT and Construction of a New Vessel

• The case involves a complaint about the denial of a VAT exemption for the construction of a historical ship.
• The Landsskatteretten upheld the decision of the Skatterådet that the construction of a new ship does not qualify for the VAT exemption.
• The exemption in question applies to existing ships undergoing renovation, repair, or maintenance.
• The new ship being built is a reconstruction of a sunken ship and does not contain any parts from the original ship.
• The Landsskatteretten referred to the wording of the relevant law and confirmed the Skatterådet’s decision.

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.

---

---