Home seller insurance with associated condition report must be considered as composite supply

If home seller insurance with associated condition report must be considered as a total service delivery covered by the Value Added Tax Act § 3-6 letter a
Published: 10/08/2022 Issued: 22/06/2022
Case number SKNS1-2022-43
The case concerns an appeal against a binding advance opinion (BFU).
The subject for the BFU is whether home seller insurance with a condition report is one VAT-exempt insurance benefit or two separate benefits.
The Secretariat for the Tax Appeals Board recommends that the taxpayer’s appeal be rejected.

Legal references:. Value Added Tax Act §§ 3-6, 4-1

 

Source: skatteetaten.no

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