Before 1 January 2011, all transfers of real estate were exempt from VAT. As of 1 January 2011, the VAT exemption has not been unconditional. In 2017, SKAT increased a company\u2019s VAT liability for the fourth quarter of 2015, as SKAT was of the view that the company should have paid VAT in connection with the transfer of certain plots of land. Bachmann\/Partners Law Firm appealed the decision, and on 1 September 2021, the National Tax Tribunal issued its decision in the case, in which SKAT\u2019s decision was amended. The core of the case was whether certain plots with foundations constructed before 1 January 2011 should be regarded as building plots or whether they constituted real estate with old buildings. SKAT took the view that they were building plots. The National Tax Tribunal reached the opposite conclusion <\/p>\n","protected":false},"author":1,"featured_media":5735,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[145],"tags":[],"class_list":["post-10111","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-successful-cases"],"acf":[],"yoast_head":"\n