The case concerned a review of a decision by the Tax Agency, whereby the agency issued an order to a company to send specified information about deliveries of goods and services to customers who had shopped for more than specified amount limits using a membership card, which the company had issued to customers as part of a customer benefit program. The court found that there was a basis for the order in Section 75, subsection of the VAT Act. 1 and 9. The court noted that it follows from the law and the procedures for this that the authorities can request information in order to check whether a company is liable to register for VAT. The court found that the injunction was relevant, that it was limited to the essentials and that it was proportionate. The court stated in that connection that there was a reasonable presumption that the information included purchases that had been made with a view to commercial resale, and that the purchases therefore gave rise to VAT regulation. The court rejected the company’s objections that the order was invalid due to a lack of authority in the Tax Control Act and excise legislation, that the company was not the proper subject of the order because the company had not sold the goods in question, that the order included information about customers and matters that went on than necessary, and that there was no authority to order the release of information about deliveries to customers where there was no concrete suspicion of tax evasion by a concretely identified person.Furthermore, the court found that the order did not contravene either the Legal Security Act, the Data Protection Regulation or Articles 7 and 8 of the EU’s Charter of Fundamental Rights Articles 7 and 8.
Source: skat.dk
