- Case involved an estimated increase in the company’s VAT liability due to undeclared revenue
- Company claimed its sole shareholder was the correct VAT subject based on a previous court decision
- It was undisputed that the company had undeclared revenue
- Previous court decision only addressed the undeclared revenue and taxation of the sole shareholder
- Court found all relevant transactions related to the company’s activities
- Company failed to prove it was not the correct VAT subject
- No basis to reduce the VAT increase or declare the decision invalid
- Company did not prove the estimated increase was based on incorrect grounds or was clearly unreasonable
- Ministry of Taxation was acquitted
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.
