Deduction Denied for Subcontractor VAT and Expenses; Liability for Withheld Taxes Upheld

• The plaintiff failed to prove the use of subcontractors, so VAT and tax deductions for related expenses were denied.
• The plaintiff was held liable for unpaid A-tax and labor market contributions as estimated by the tax authorities.
• The tax authorities allowed a deduction for additional wage expenses.
• 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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