- Skatterådet discussed tax and VAT treatment of compensation for imposition of declaration in connection with a solar park
- Imposition of declaration constituted a permanent right and is covered by the capital gains tax law
- Authority for expropriation in the electricity safety law § 27
- Inquirer could dispose of property without taxable profit
- Inquirer is VAT registered and liable person according to VAT law § 3
- Restriction of disposal and right of presence took place on the property
- Compensation for restriction of disposal fell outside the scope of the VAT law
- Paid amount is considered as compensation without consideration and not subject to VAT.
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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