- The Danish Customs and Tax Administration posted a National Tax Court Decision on August 15
- The decision clarifies acquisition VAT rules for motor vehicle purchases
- An individual bought an electric car from a German dealer
- The Tax Agency assessed acquisition VAT on the purchase
- The vehicle was considered a new means of transport under the VAT Act
- The taxpayer appealed, claiming the vehicle should be considered used
- The National Tax Court found the car to be a new means of transport
- The taxpayer was liable for acquisition VAT in Denmark
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.
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