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Input VAT deduction of cabins rented out to industrial companies for use by their employees

The majority of Johannessen, Tell and Gjølstad believe that the wording in section 5-5 of the election must be decisive and that the rental of the cabins in this case must be subject to an outgoing fee, with the consequence that the complainant has a right to deduct the entire input fee related to acquisitions of these cabins. .

Source: skatteetaten.no

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