Landsskatteretten Decision: Reverse charge on the purchase and sale of metal scrap

• A company did not report VAT in relation to reverse charge on the purchase and sale of metal scrap from January 1, 2014 to December 31, 2016
• The company issued invoices for the purchase of metal scrap but could not identify the sellers, leading to a denial of input VAT deduction
• The company sponsored a stationary bike at a sports center and was found to have obtained advertising value, exempting it from output VAT
• The court did not approve input VAT deduction for the sponsorship of step benches due to lack of documentation
• SKAT’s decision did not meet the deadline for assessment for the 1st and 2nd quarter of 2014 according to tax administration law.

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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