- Danish Customs and Tax Administration posted City Court Decision No. SKM2025.180.BR online on April 2
- Decision clarifies VAT treatment of car purchases by a sole proprietorship
- Taxpayer, a VAT-registered sole proprietorship, purchased cars and deducted input VAT
- Tax Agency and Ministry of Taxation denied input VAT deduction and imposed acquisition VAT
- City Court upheld Ministry’s decision
- Taxpayer didn’t prove cars were for VAT-subject supplies or that it was a car dealership
- Car delivery by leasing company considered a taxable acquisition
- Taxpayer not entitled to sales VAT refund due to lack of VAT correction
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.
