The Danish Customs and Tax Administration Jan. 17 posted online National Tax Court Decision No. SKM2023.29.LSR, explaining the VAT liability of the sale of a property to a sister company. The taxpayer company sold the property to the sister company. The taxpayer’s holding company later sold the property to an external buyer for a higher price. The tax agency found that the company’s VAT must be determined based on the normal market value, and therefore, increased it based on the higher price the external buyer paid. The court agreed with the agency’s decision and stated that: 1) the sister company ….