The case concerns the validity of decisions on the determination of value added tax, cf. the Tax Administration Act § 12-1, cf. § 12-2, as well as the imposition of 20% additional tax, cf. the Tax Administration Act § 14-3. The determination applies to the recalculation of reverse charge on taxpayers’ purchases of remotely deliverable services from abroad, cf. the Value Added Tax Act § 3-30, cf. § 11-3.
The question in the case is whether the purchased services in the case are covered by the exemption for lottery services, cf. the Value Added Tax Act § 3-14, and thus not subject to calculation of reverse charge, cf. the Value Added Tax Act § 3-30 second paragraph.
During the proceedings, taxpayers have waived certain points in the original appeal. The disputed amount amounts to NOK 705,743 in post-calculated VAT, and additional tax of NOK 141,149.
The case has been pending in the general department where one of the board members disagreed with the secretariat’s recommendation.
Source: skatteetaten.no
