Bachmann\/Partners Advokatpartnerselskab has assisted a client in a principled case concerning VAT on the transfer of plots of land with foundations, where the foundations had been cast before 1 January 2011. The case has been quite protracted and began with SKAT\u2019s decision in the autumn of 2017, in which SKAT found that the transfer of plots of land with foundations cast before 1 January 2011 should be regarded as VAT-liable transfers of building plots.
In September 2021, the National Tax Tribunal decided that the transactions did not constitute VAT-liable transfers of building plots. The Ministry of Taxation brought the National Tax Tribunal\u2019s decision before the courts, where the Western High Court, approximately four and a half years later, held that the transactions did constitute VAT-liable transfers of building plots. <\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[145],"tags":[],"class_list":["post-10144","post","type-post","status-publish","format-standard","hentry","category-successful-cases"],"acf":[],"yoast_head":"\n