- The case involved whether the purchase of an electric car abroad was considered a purchase of a new means of transport
- The car was a motor-driven vehicle with a power of 140 kW
- Ownership transferred from the German dealer to the buyer on January 26, 2022
- The car was first registered in Germany on September 5, 2021
- The car was deemed a new means of transport under the relevant tax law
- The buyer was required to pay tax on the acquisition in the country
- The tax authority’s decision was upheld by the tax appeals board
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.
