Denmark Clarifies VAT Rules for Transfers of Undeveloped Building Plots in Recent Court Decision

• The Danish National Tax Court confirmed that transfers of undeveloped building plots are subject to VAT.
• Questions about the VAT base and exclusion of certain costs pertain to determining consideration, not VAT treatment.
• The Tax Agency was correct in declining to answer questions about the VAT base and cost exclusions.
• The Tax Agency’s decision was upheld by the National Tax Court.

Source: globalvatcompliance.com

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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