The case concerned the documentation requirements for an increase in sales VAT in the form of EU acquisition VAT regarding the purchase of goods in Sweden and the corresponding deduction for purchase VAT. The Danish Tax Agency had determined both the sales and purchase VAT based on estimates based on information from list reports (VIES). The National Tax Court found that it was right that both sales and purchase VAT were estimated based on information from list reports (VIES).
Source: skat.dk
