Denial of VAT Deduction for Imported Leased Aircraft Due to Lack of Ownership Evidence

• A company requested a binding ruling on whether it could deduct import VAT for a leased aircraft used in its taxable business in Denmark.
• The Tax Agency could not confirm the deduction as the company was only leasing, not owning, the aircraft.
• The deduction was not applicable under the VAT law for goods importation.
• The Tax Appeals Board noted the absence of a leasing agreement or relevant details for the company’s intended actions.
• Due to insufficient information, the Tax Appeals Board could not provide a definitive answer and rejected the question, altering the Tax Agency’s response.

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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