- Norwegian Tax Administration clarifies VAT obligations of municipal port company after conversion to LLC
- Company intended to transfer most operations to LLC, except for authority under Ports and Waters Act
- Tax Office rejected contention that LLC was subject to VAT due to infrastructure services in municipal ports
- Tax Appeals Board upheld Tax Office’s decision, stating LLC couldn’t charge port fees under Ports and Waterways Act
- Port fee charged by LLC not covered by VAT section, use of ports after paying fees exempt from VAT
Source: news.bloombergtax.com
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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