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Implementing private property investments using company assets is slowly becoming a national sport. While the approach seems tempting, it carries a lot of risk. And the tax authority, NAV, has this type of arrangement firmly in its sights.
For the first time, the Supreme Court ruled on the merits concerning the refund of VAT on bad debts – and the decision was in favour of taxpayers. The judgments serve as a guideline in a number of similar cases, and may even help taxpayers with refunds claimed under the rules that came into force in 2020.