- The tax council could not confirm tax-free sale of two plots under the VAT Act.
- The municipality bought the plots in 2006 for urban renewal and sale.
- The plots were leased without VAT from 2013 to 2021.
- A conditional purchase agreement was made, transferring plots after a local plan was adopted.
- The plots became building land only after the local plan adoption.
- Since the plots were acquired for sale, they were not solely used for VAT-exempt activities.
- The plots were not used for VAT-free leasing after the local plan adoption.
- Therefore, the sale could not be VAT-free under the VAT Act.
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.
