- Sales of halal-slaughtered meat paid in cash totaling approximately 6.7 million DKK from 2015 to 2017 were not exempt from VAT under the VAT law section 34, subsection 1, number 1
- VAT exemption required the plaintiff to demonstrate that the conditions for exemption were met for each transaction
- The plaintiff did not submit lists as required by VAT law section 54, nor were the sales listed in the VAT return under heading B
- The invoices presented accounted for only a small amount of the disputed revenue
- There was no documentation provided for which specific transactions made up the remaining revenue, nor was the revenue detailed by specific sales
- It was not proven that the conditions for VAT exemption were met for this part
- Additionally, neither the invoices, accompanying documents, nor witness statements from the plaintiff’s employees and customers proved that the goods in the invoices were transported to companies in another EU country
- The Tax Ministry was therefore acquitted
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.
