If home seller insurance with associated condition report must be considered as a total service delivery covered by the Value Added Tax Act § 3-6 letter a
Published: 10/08/2022 Issued: 22/06/2022
Case number SKNS1-2022-43
The case concerns an appeal against a binding advance opinion (BFU).
The subject for the BFU is whether home seller insurance with a condition report is one VAT-exempt insurance benefit or two separate benefits.
The Secretariat for the Tax Appeals Board recommends that the taxpayer’s appeal be rejected.
Legal references:. Value Added Tax Act §§ 3-6, 4-1
Source: skatteetaten.no
