The case concerns the cancellation and reversal of input VAT as a result of taxpayers not fulfilling the conditions for pre-registration in the VAT register at the end of the pre-registration period, cf. the Tax Administration Act § 12-1, cf. . The disputed amount is NOK 5,451,199.
The question of omitting recalculation as a result of the legal basis for recalculation being a “can” rule pursuant to former section 18-1 of the Value Added Tax Act, cf. the Tax Administration Act section 12-1.
The Secretariat of the Tax Appeals Board recommends that the taxpayer’s complaint not be upheld.
Source: skatteetaten.no
