SKAT had increased a company’s VAT liability by DKK 400,000 regarding the transfer of a ship, as SKAT did not consider the transfer to be exempt from VAT pursuant to section 13 (1) of the VAT Act. 1, no. 9, on the transfer of real property or as a business transfer that was exempt from VAT pursuant to section 8, subsection 1 of the VAT Act. 1, 3rd and 4th sentences.
The National Tax Court found that the ship was not stationary, cf. the judgments of the European Court of Justice in case C-532/11 (Leichenich). The court referred to the fact that the ship had not been made stationary by means of mooring devices which fastened the ship to the shore and / or bottom of the harbor, which could not be easily dismantled, and that the ship had an engine and had been out sailing. As the new owners of the ship did not register for VAT in connection with the transfer and therefore did not succeed in the company’s VAT law obligations, and as the parties did not inform SKAT about the transfer, the National Tax Court also did not find that it was a VAT-free business transfer.
The National Tax Court therefore upheld SKAT’s decision.