Case SKNS1-2023-30 concerns an appeal against a decision on deletion from the VAT register, return of deducted input VAT, recalculation of output VAT on imports and imposition of 20% additional tax. The issue is whether there are grounds for deleting the taxable person from the VAT register and returning the deducted input VAT. The case raises questions about whether the taxable person’s participation in mining pools for cryptocurrency is taxable turnover. The disputed amount is NOK 570,210, with NOK 95,035 being additional tax imposed. The Secretariat for the Tax Appeals Board recommends that the taxpayer’s appeal be accepted in part.
Source: skatteetaten.no
