- A Danish company used VAT group registration to transfer real estate assets tax-free among subsidiaries, intending to sell properties with VAT to third parties.
- Four subsidiaries were instead sold as VAT-exempt share deals before property sales, contrary to the original plan.
- The Tax Council ruled this was an abuse of VAT rules, as it eliminated VAT liability, and denied the request for VAT-free group exit.
- The National Tax Tribunal refused to answer the company’s question, citing its general and uncertain nature, doubts about the actual sales, and the need for a broader assessment.
- The case was dismissed under tax administration law due to insufficient certainty to provide an answer.
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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