Taxable person builds for third party – VAT liability confirmed by Vestre Landsret.

• The case involves a property transfer agreement for the construction of a garage and conversion of a clubhouse into a villa
• The agreement was deemed to have been made before the signing of the final contract
• The seller failed to prove that construction had started before the agreement, leading to the project being classified as “construction for a third party”
• The seller was considered a taxable person under VAT law, making the construction services subject to VAT
• Legal references include sections of the VAT law
• Previous instance of the case was at the district court under a different 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.

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