The case concerned whether the Tax Authority was entitled to interrupt the payment deadline of three weeks under Section 12(2) of the Recovery Act.
The National Tax Tribunal found that the Tax Authority had demonstrated that the company’s circumstances had led to an insufficient control of the reported negative VAT, in accordance with Section 12(3), 1st paragraph, of the Recovery Act.
Furthermore, the National Tax Tribunal found that the Tax Authority had demonstrated that there was an imminent risk of tax loss, in accordance with Section 12(3), 2nd paragraph, of the Recovery Act.
In light of this, the Tax Authority was entitled to interrupt the payment deadline of 3 weeks, according to Section 12(3), 1st and 2nd paragraphs, of the Recovery Act.
The National Tax Tribunal upheld the decision of the Tax Authority.
Source: info.skat.dk
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