Tax Directorate’s Response to Complaint on Binding Advance Ruling for VAT Compensation for Construction Costs

• The Tax Directorate has responded to a complaint about a binding advance ruling
• The main question is whether there is a right to compensation for input VAT on construction costs for sales to the municipality
• The complaint concerns V condominium association, V housing cooperative, and V Personalbase AS
• The Tax Directorate concludes that the complaint has not been successful
• A binding advance ruling is binding for all instances within the Tax Administration
• The ruling is only binding for decisions made and implemented within three years after the ruling
• A binding advance ruling can be appealed according to the Tax Administration Act § 6-2 paragraph 1

Source: skatteetaten.no

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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