- Case SKNA12-2024-16 involves the determination of input value-added tax related to the rental of real estate, with a disputed amount of kr 4,327,602.
- The issue at hand is whether the rental relationship has been disclosed in a way that falls under the rules of voluntary registration with associated tax liability and deduction rights for input value-added tax.
- The appeal was not upheld.
- Legal references include value-added tax law § 3-11 first paragraph, cf. § 2-3 third paragraph and § 8-1, tax administration law § 12-1.
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.
