Court ruling on the sale of used cars and VAT exemption

• The case involves whether the plaintiff met the conditions for VAT exemption according to section 34, paragraph 1, number 1 of the VAT Act.
• The plaintiff allegedly sold used cars to buyers in Y1-country and Y2-country from 2011 to 2014.
• The court found that the plaintiff did not provide evidence that the vehicles were sold and transported by the company as part of the alleged sales to Y1-country and Y2-country.
• The court also found that the plaintiff was not acting in good faith.
• The court concluded that there was no basis for overturning the tax authorities’ estimated increase in the plaintiff’s VAT liability.

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.

---

---