- Danish National Tax Court confirmed VAT treatment for imported vehicles.
- Case involved a private individual importing an electric vehicle from Germany.
- Danish Customs and Tax Administration imposed acquisition VAT.
- Vehicle qualified as a new means of transport based on mileage and time since first use.
- Law defines a vehicle as new if it has travelled less than 6000 km or used for less than six months.
- Right of disposal transferred to buyer upon importation supported VAT assessment.
- Individual contested VAT charge, claiming the car should be treated as used.
- Court upheld tax authority’s interpretation, conditions for exemption not met.
- Ruling emphasizes assessing vehicle status as new or used when importing from EU.
- Buyers should consider distance driven and duration of use to avoid VAT liabilities.
Source: globalvatcompliance.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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