- The case involves whether the plaintiff is liable for tax and VAT on the sale of wine in 2014.
- The court found that the plaintiff did not engage in commercial activity with the sale of wine and that the income from the sales was not considered speculative.
- The court determined that the sales were of private property based on various factors, including the plaintiff’s advertisement and auctioning of the wine, the purchase of wine from regular wine dealers at auctions, and the tax authorities’ recognition of other deposits as proceeds from the sale of private property.
- However, the court ruled that the plaintiff was liable for tax on specific deposits in his bank account as he failed to provide evidence that they were not taxable income.
- The court also concluded that the plaintiff was not liable for VAT on the sale of wine.
- The references cited include sections of the Tax Assessment Act and the VAT Act.
- The court’s decision aligns with the Tax Ministry’s claim in the tax case and grants the plaintiff’s principal claim for a reduction in his VAT liability.
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.
