- Court case regarding tax authorities’ discretionary assessment of VAT liability based on bank account deposits for tattoo services
- Plaintiffs claimed deposits were payment for VAT exempt tattoo services under artistic activity provisions but failed to provide adequate documentation
- Despite submitting expert assessment declaring tattoo work as artistic activity and photos of tattoos, plaintiffs could not link evidence to specific bank deposits
- Court found plaintiffs had not maintained proper cash accounting as required by bookkeeping law despite tax authorities’ instructions
- Tax Ministry was acquitted as the discretionary VAT assessment was deemed reasonable and properly founded
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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