- The case involved the right to deduct VAT on reimbursed electricity tax paid to customers through the software platform G1.
- The Tax Council found that the conditions for the right to deduct VAT were not met, as the payment from G1 was not a consideration for a supply to the taxpayer, but a refund for immediately paying the electricity tax to the customers.
- The expense was not included in the cost elements of the price for the taxpayer’s supply to their customer.
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.
