- The Tax Council reviewed whether the transfer of a property was subject to VAT.
- The property included site development works, access hatches, temporary sheet piling/cofferdam, a construction site area, and a bathing jetty.
- The Council found the site development works and construction site area were “ground-fixed constructions,” not buildings for VAT purposes.
- The bathing jetty was also considered a ground-fixed construction because it was completed, had its own function, and was not easily movable.
- Therefore, the transfer was not VAT-liable; it was a transfer of real property exempt from VAT.
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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