In a case concerning refusal of registration for VAT, the National Tax Court found that it was a direct continuation of a bankrupt company with a not insignificant debt to the state. The Tax Agency had sufficiently demonstrated that the director constituted the real management of the bankrupt company, and there were sufficient serious indications that a registration for VAT would be used fraudulently in the company. As a result, the company could not obtain VAT registration.
Source: skat.dk
