- Case regarding denial of deduction for purchase VAT and responsibility for missing withheld A-tax and AM contributions
- The case involved whether the plaintiff was entitled to deduction for purchase VAT in 2018 and 2019 based on 26 invoices issued by eight alleged subcontractors, according to section 37, paragraph 1 of the VAT Act.
- The court found that there were unusual circumstances in the relationship between the plaintiff and the eight subcontractors, leading to a higher burden of proof for the plaintiff to show that the eight companies had actually provided services as subcontractors.
- The court determined that the plaintiff’s personnel had performed the work and received wages, which the plaintiff was required to withhold A-tax and AM contributions from but had failed to report to the tax authorities. The plaintiff was held responsible for the missing withheld A-tax and AM contributions, which the tax authorities were entitled to estimate.
- The court also found procedural errors in the handling of the case by the tax authorities, but these errors were not significant enough to invalidate the decisions.
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.
