Norway Tax Agency Posts Board Ruling on Refund of Excessive VAT Paid

The Norwegian Tax Administration April 5 posted online Tax Appeals Board Decision No. SKNS 1-2022-16, on the refund of excessive VAT paid by a company for not being able to deduct input VAT. A taxpayer hired its sister company to renovate a rental property. The sister company did not pay the output VAT and subsequently filed for bankruptcy. Taxpayer was denied an input VAT deduction but paid into the sister company’s bankruptcy estate, which included a portion of the VAT amount due. Taxpayer sought a refund for double payment based on the deduction denial and the settlement payment. The tax ...