- The case involves whether the appellant is entitled to a deduction for VAT on the purchase of a property.
- The property transaction was not completed, so the appellant did not acquire ownership rights over the property.
- As a result, the appellant is not entitled to deduct the invoiced VAT on the purchase price.
- The Court of Appeals upheld the lower court’s ruling that denied the appellant’s claim for VAT deduction.
- The reference is to Section 37, paragraph 1 of the VAT Act.
- The editorial note mentions the previous instance and the lower court’s case number.
Source: info.skat.dk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
