- The case concerned whether the appellant was entitled to VAT and tax deductions for 13 invoices from an alleged subcontractor and two recorded payments without invoices in 2016 and 2017. The High Court found the appellant had an increased burden of proof due to a relationship with the subcontractor and had not met this burden. The appellant also failed to prove that material sales in 2016 were recorded as income that year, so sales VAT and taxable income were increased. The High Court upheld the lower court’s acquittal.
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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