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Deduction for input VAT on costs for the rehabilitation of a parking garage

  • Published: 05.05.2022
  • Released: 30.01.2022
Case number SKNA14-2022-5

The case concerns an appeal against the tax office’s decision to recalculate input VAT on costs for the rehabilitation of a car park. The legal issue that is raised is whether the relevant rehabilitation costs are for use in the taxpayer’s tax-exempt sale of real estate, and thus whether the rehabilitation costs are deductible. 

In the alternative, there is also the question of a proportional right to deduct. 

The disputed amount is NOK 4,836,410 in post-calculated input VAT.  

The case also concerns a complaint about the imposition of additional tax of 20 percent. Additional tax levied amounts to NOK 967,282. 

 

 

The complaint was partially upheld. 

 

 

Legal references: 

the Value Added Tax Act § 3-1, § 3-11 first paragraph, § 3-11 second paragraph letter c, §  81, § 8-2, § 9-1, § 9-2, § 21-3, the  Tax Administration Act § 14-3 ,  Article 6 (1) of the ECHR, Article 13 of the ECHR 

Source: skatteetaten.no

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