Tax Implications of Purchasing a New Electric Vehicle Abroad: Danish VAT Law Case Analysis

• The case involved whether the purchase of an electric car abroad was considered a purchase of a new means of transport
• The car was a motor-driven vehicle with a power of 140 kW
• Ownership transferred from the German dealer to the buyer on January 26, 2022
• The car was first registered in Germany on September 5, 2021
• The car was deemed a new means of transport under the relevant tax law
• The buyer was required to pay tax on the acquisition in the country
• The tax authority’s decision was upheld by the tax appeals board

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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