Denial of Deduction for Purchase VAT and Liability for Withheld Taxes and Contributions

• The case involves whether the plaintiff is entitled to a deduction for input VAT in 2018 and 2019.
• The court found that the plaintiff did not provide sufficient evidence that the 11 companies were legitimate subcontractors.
• The court determined that the plaintiff was responsible for withholding and paying A-tax and AM contributions for work performed by their personnel.
• The court concluded that the tax authorities were justified in estimating the amount of the missing A-tax and AM contributions.
• The court also found that there were no procedural errors in the handling of the case by the tax authorities.
• Various legal references are provided for further information.

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.

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