- The case involved whether the appellant met the conditions for VAT exemption under the relevant law for the alleged sale of used cars to buyers in two countries from 2011 to 2014.
- It also questioned the basis for the tax authorities’ estimated increase in the appellant’s VAT liability for 2011-2012.
- The court found that the appellant did not prove the conditions for VAT exemption were met, as there was no documentation showing the vehicles were sold to buyers registered for VAT in another EU country.
- The court upheld the lower court’s decision.
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.
