- Case involves determination of outgoing VAT in connection with installation work carried out in Land1 and Norway
- Question of whether turnover in Land1 should be considered as Norwegian domestic turnover
- Also involves tax timing and additional tax of 20%
- Disputed amount is outgoing VAT of NOK […] and additional tax of NOK […]
- Secretariat recommends that installation work in Land1 not be considered as Norwegian domestic turnover
- Decision on tax timing for turnover in Norway and associated additional tax upheld
- Rate of additional tax reduced from 20% to 5% due to long processing time
- Partial acceptance of the appeal
- References to VAT Act, Tax Administration Act, and European Convention on Human Rights Art. 6 No. 1
Source: skatteetaten.no
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.
