Case SKM2024.215.BR – Court Ruling on VAT Deduction and Burden of Proof

• The case involved a dispute over whether the plaintiff was entitled to a deduction under the VAT Act for an invoice from an affiliated company. The court found abnormal circumstances and imposed a heightened burden of proof on the plaintiff, which was not met. The court also found that the Tax Authority did not violate the official principle.
• Land Tax Tribunal decision: Upheld the Tax Authority’s decision to increase the company’s VAT liability by 62,460 kr. for the first half of 2019.

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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