VATupdate

Right of deduction upon entry into joint registration

A has appealed [tax office x]’s binding prior statement […] of 5 April 2017. [Tax office x] ​​concluded in the BFU that a planned joint registration, where A is the reporting entity, could not demand a recurring tax settlement according to the Value Added Tax Act § 8- 6 for input VAT, which was incurred within a D-joint registration.

Source: skatteetaten.no

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