The tax office came to the conclusion that a two-part fixed waste container (container) with machinery connected to a pipe system under the ground with a drop in pipes / hatches above the ground (street level) is a capital product according to the Value Added Tax Act § 9-1 second paragraph b).
Conclusion
Based on the information provided, the tax office considers that the terminal Y AS will be a capital good in accordance with the Value Added Tax Act § 9-1 (2) (b) (real estate).
Source: skatteetaten.no
