Court Rules Against Plaintiff in VAT Deduction Case Due to Insufficient Evidence

The court case involved whether the plaintiff met the conditions for VAT deduction under the VAT Act. The court found that the plaintiff did not meet the burden of proof to establish a subcontractor relationship. The court noted that most invoices did not meet the requirements, and there was no supporting documentation such as written agreements or correspondence to specify services. Additionally, there were no invoices showing that subcontractor services were billed to the plaintiff’s customers. Consequently, the 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.

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