The National Tax Court upheld the Swedish Tax Agency’s answer, according to which the service in question with analysis of data from the underground was a service that was provided in relation to real estate, cf. Section 18 of the VAT Act, which meant that the place of delivery of the service was not in this country. The Landsskatteretten emphasized that the sea areas in which the Danish state was granted discretion to issue exploitation licenses were covered by the concept of immovable property, cf. VAT Act 18, VAT System Directive Article 47 and VAT Regulation Article 13b, letter a), and that it identified immovable property was a decisive and supporting element for the company’s delivery of the service in question, as the immovable property was an important and necessary element for the delivery of the service. There was thus the necessary direct connection to the immovable property, cf. Article 31a, subsection of the VAT Regulation 1, letter a. The National Tax Court noted that the fact that the company was not involved in the sampling or was physically present on the drilling platforms had no bearing on whether the service in question could be considered to have been delivered in connection with real estate.
Source: skat.dk
