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Denial of VAT deduction for company due to lack of documentation – Case SKM2024.196.BR

  • Case regarding a Y1-country company with Danish VAT registration
  • Company claimed deduction for VAT on purchases from a Danish affiliated company
  • Burden of proof was on the company to show ownership of goods
  • Court found company did not provide evidence of payment or bookkeeping for purchases
  • Court ruled company did not have right to claim VAT deduction
  • Skatteministeriet was acquitted in the case

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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