Case number SKNS1-2022-15
The case concerns a complaint about 40% additional tax as a result of the return of input VAT and incorrect entry in the VAT register, cf. the Tax Administration Act §§ 14-3 – 14-6, cf. the VAT Act §§ 2-1, 10-1 and 14-3. The disputed amount is additional tax of NOK 3,009,807.
The case has been processed in the general department and there has been a dissent.
The Secretariat of the Tax Appeals Board recommends that the taxpayer’s complaint not be upheld.
The complaint is not accepted.
The rate for ordinary additional tax is reduced by 10 percentage points.
Source: skatteetaten.no
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