The case concerns an appeal against the tax office’s decision regarding the reversal of deducted input VAT for the 4th and 5th term 2015, as well as the imposition of additional tax. The disputed VAT amount applies to development costs in connection with the construction of a hotel building.
The disputed amount is a total of NOK 2,813,088, attributed to
NOK 525,915 for the 4th term and NOK 2,287,173 for the 5th term 2015. 20% additional tax imposed with NOK 562,618.
The complaint is partially upheld.
Source: skatteetaten.no
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