- The case concerned whether a company could deduct input VAT on alleged commission/resale services related to prepaid phone cards for the period 1 Jan 2017 to 30 Jun 2018.
- The company relied on invoices it had itself issued to businesses, with amounts labeled as “commission.”
- The court held this was self-billing, but the required conditions were not met, including those on the agreement basis and invoice content.
- The company also failed to prove that it had actually received the claimed services, so no VAT deduction was allowed.
- The court rejected any protected expectation or grounds to send the case back, and 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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