Published: 05.04.2022 Released: 15.02.2022
Case number SKNS1-2022-13
The case concerns an appeal against a decision on the reversal of deducted input VAT, cf. the Tax Administration Act § 12-1. The question in the case is whether the conditions for loss of outstanding receivable are met, cf. the Value Added Tax Act § 4-7 first paragraph, cf. the Value Added Tax Act § 4-7-1. The decisive factor is whether the relevant receivables must be considered to have been converted into financial assistance or another form of receivable that does not provide a basis for loss recognition. The disputed amount is NOK 1,052,689. The case has been processed in the general department, where there was a dissent. The case will therefore be processed in a large department.
The Secretariat of the Tax Appeals Board recommends that the taxpayer’s complaint not be upheld.
Source: skatteetaten.no
