- The case involves H1, an insurance company in Y1-land, seeking additional reimbursement of a VAT amount.
- H1 operates exempt insurance business and is not entitled to deduct VAT on its purchases.
- The issue is whether the turnover from H1’s fixed establishment in Y1-land can be included in the reimbursement calculation.
- The Østre Landsret ruled in favor of the Skattestyrelsen, stating that H1 cannot include the turnover from the fixed establishment.
- The court also ruled that H1 failed to provide evidence of allocating costs to the fixed establishment, which could have resulted in a smaller reimbursement.
- Skattestyrelsen was therefore not liable for H1’s claims.
- The relevant legal provisions are found in Momslovens § 13, stk. 1, nr. 10 and Momslovens § 45, stk. 4 (dagældende
- nugældende lovs § 37, stk. 7).
- The case references various sections of Den juridiske vejledning 2023-1.
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.
