The case concerns a decision on the reversal of deducted input VAT and deletion of the business from the VAT register, cf. the Value Added Tax Act § 8-1, cf. § 2-1 and § 14-3, cf. the Tax Administration Act § 12-1. Additional tax of 20% has also been imposed, cf. the Tax Administration Act § 14-3. The disputed amount is input VAT of NOK […] and additional tax of NOK […].
The main question in the case is whether the condition of business activity is met, especially whether the activity is suitable for making a financial profit. The case also concerns questions about additional tax.
The Secretariat of the Tax Appeals Board recommends, without any doubt, that the taxpayer’s complaint be upheld.
The complaint is upheld.
Source: skatteetaten.no
