Deduction for VAT on legal costs denied by Vestre Landsret

• The case is about whether the appellant is entitled to a deduction for VAT on legal costs.
• The appellant calculated the VAT as 20% of the legal costs incurred in two court cases against SKAT.
• The court ruled that the taxable legal services were provided to and paid by SKAT, not the appellant.
• The court found that there was not enough support in the legal guidelines or case law to allow a deduction for VAT on legal costs paid to the opposing party.
• The court upheld the lower court’s decision.
• The reference is to section 37 of the VAT Act.
• The editorial note mentions the previous instance of the case in the district court.

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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