- The case involves whether the plaintiff is entitled to a deduction for input VAT in 2018 and 2019.
- The court found that the plaintiff did not provide sufficient evidence that the 11 companies were legitimate subcontractors.
- The court determined that the plaintiff was responsible for withholding and paying A-tax and AM contributions for work performed by their personnel.
- The court concluded that the tax authorities were justified in estimating the amount of the missing A-tax and AM contributions.
- The court also found that there were no procedural errors in the handling of the case by the tax authorities.
- Various legal references are provided for further information.
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.
