The case concerns a complaint about the tax office’s determination of VAT on services purchased from foreign suppliers, in accordance with the rules on the import of services in mval. § 3-30. Taxpayers had assumed to earn
The stones amounted to excluding the management of mutual funds, cf. § 3-6 letter f, and therefore believed that the company should not calculate VAT after mval. § 3-30 of the relevant services.
The disputed amount is NOK 7,136,179.
The Secretariat of the Tax Appeals Board recommends that the taxpayer’s complaint not be upheld.
Legal references:. The Value Added Tax Act §§ 3-30 and 3-6 letter f
Source: skatteetaten.no
