- Danish Tax Agency clarifies VAT liability, deductions, and reverse payment obligations
- National Tax Court Decision No. SKM2024.165.LSR posted online
- Scrap metal reseller didn’t declare VAT under reverse charge provisions
- Tax Agency increased VAT liability and disallowed input VAT deductions
- National Tax Court upheld decision, citing reasons such as inadequate recordkeeping and lack of documentation for input VAT deduction
- Withdrawal taxation not applicable for advertising sign due to advertising value obtained
- Input VAT deduction denied for step bench due to lack of documentation for purchase VAT withholding
Source: news.bloombergtax.com
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.
