Asker is a municipality that transfers real estate to a contractor for the construction of housing.
The Tax Council decides that the transfer is not considered delivery for consideration within the meaning of the VAT Act, cf. section 8 (1) of the VAT Act. 1, 1st sentence, opposite. This with reference to the fact that Spørger has at no time been entitled to a VAT deduction in relation to the real property.
For this reason, the transfer is not subject to VAT.
Source: skat.dk
Latest Posts in "Denmark"
- Danish Court Holds Director Personally Liable for VAT of Unregistered Business
- Denmark Cancels OIOUBL 3.0, Expands Digital Bookkeeping Act to 118,000 More Businesses in 2026
- Denmark Finalizes Digital Bookkeeping Rollout, Cancels OIOUBL 3.0, Awaits New E-Invoice Standard
- Danish Court Allows Extraordinary VAT Reassessment for Airline’s Gross Negligence in Tax Deductions
- Denmark’s 2026 Digital Accounting Mandate: Key Requirements for VAT-Registered and Foreign Entities
