- Skatteklagenemnda dealt with a case regarding the adjustment of deducted input VAT on expenses for the construction of two pedestrian and bicycle paths
- The issue was whether some of the expenses could be considered as expenses for “intended maintenance”
- The disputed amount was NOK 791,275
- The tax office initially decided to reverse the deducted input VAT, but the appeal was partially upheld
- The case involved references to sections 9-1, 9-2, and 9-3 of the VAT Act
- The taxpayer argued that costs for maintenance should be excluded from the concept of capital goods, but the tax office disagreed
- The tax office based its decision on the fact that the completion and transfer of the paths coincided, leading to a full reversal of the deduction
- The taxpayer later argued that part of the paths were in use before the transfer, but this argument was withdrawn
- The case was ultimately resolved by the Secretariat of the Tax Appeals Board
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.
