- The court upheld the tax authorities’ denial of VAT deduction for the plaintiff’s purchases from subcontractors.
- Most subcontractors were deregistered, existed only briefly, or did not report VAT for the relevant periods.
- Several subcontractors lacked sufficient employees or were not registered in the relevant industry.
- No correspondence between the plaintiff and subcontractors was provided.
- 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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