A company requested an extraordinary reopening of VAT returns for Q1 and Q2 2015. The Danish National Tax Tribunal found that there were no special circumstances according to the Tax Administration Act § 32, subsection 1, no. 4. The decision was based on previous VAT returns and the company had one month to submit a correct VAT return for the specific period. The tribunal found that it was not necessary to have a prior hearing with the company before sending a preliminary decision on the VAT return, as the content of the decision would not change based on information from the company.
Source: info.skat.dk
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