- Danish Tax Agency clarifies invoicing requirements for VAT deduction by joint-stock company
- Taxpayer denied deduction for failing to prove related invoice covered real delivery
- City Court upheld denial, stating Taxpayer must establish purchase of goods/services used exclusively by taxable company
- Taxpayer had heightened burden of proof due to ownership relationships between companies
- Invoice lacked information about quantity and nature of goods delivered as required by VAT Act
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.
