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Date of publication
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28 Oct 2022 14:04 |
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Date of delivered judgment/
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09 Sep 2022 13:08 |
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SKM number
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SKM2022.521.LSR |
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Authority
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National Tax Court |
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Responsible board
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The Danish Tax Agency |
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Case number
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18-0029665 |
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Document type
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Decision |
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Parent topics
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VAT and payroll tax |
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Parent topics
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Other information about VAT |
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Subject word
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Exemption, interest, fee, subsequent declaration, VAT, transport, offset, SE no., CVR no., NemKonto |
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Summary
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The case concerned whether a company was entitled to exemption from payment/remission of interest and fees in connection with late payment of VAT. The company, which was domiciled in Sweden, had by mistake not imposed VAT on the sale of goods to a buyer in Denmark. The additional VAT amount amounted to approx. 30 million DKK, and since the buyer in Denmark could deduct the purchase VAT, which the company had to settle as sales VAT at the same time, the company entered into a dialogue with SKAT about whether an arrangement could be established so that the company did not have to pay the VAT amount. The scheme went i.a. to the fact that the buyer’s claim for payment of purchase VAT was transferred to the company. However, as a result of various circumstances, the company still had to pay the VAT amount, which the company did too late. The National Tax Court found, that the company was not entitled to exemption from payment/remission of interest and fees imposed in connection with this, as the National Tax Court i.a. emphasized that SKAT had not committed an official error (dissent). |
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Reference(s)
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Section 8 of the current collection act, the processors for section 8 of the current collection act and section 8, subsection 1, § 16 c, subsection 1 Section 6 of the Collection Act Act on public payments etc. § 1 piece. 2, § 3, subsection 1 Section 4, No. 1 and No. 2, Section 35, Section 35, subsection of the Nemkonto Executive Order. 2, § 36, subsection 2 Section 13, subsection of the Debt Recovery Act. 6, the preparatory work for the provision, Act No. 1110 of 13 November 2019, the comments on the revised provision Current § 4, subsection 1, in executive order no. 731 of 21 June 2013 on collection of taxes and fees etc. |
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Reference
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Section GA3.2.2.3.3 of the Legal Guide version 2018-1 |
Source: skat.dk
