In SKM2021.84.LSR of 8 September 2020, the National Tax Tribunal rejected the Danish Tax Agency’s binding answer regarding the question of whether the applicant must collect VAT on the transfer of a real property by expropriation.
Referring to the ruling of the European Court of Justice in case C-665/16, Gmina Wroclaw, the National Tax Tribunal found that the Danish Tax Agency’s answer must be changed already because expropriation against compensation, in the National Tax Tribunal’s opinion, does not constitute a taxable transaction within the meaning of the VAT Act. , PCS. 1, 1st and 2nd point.
The changed practice will be incorporated in the Legal Guide, 2021-1, section DA4.2 . Following the publication of the Legal Guide 2020-2, and the expiry of the response deadline in section 6, the control signal is canceled.
Source: skat.dk
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