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  13 Appeals, applications for reductions and binding prior statements

13.1 Appeals
Decisions regarding the imposition of supplementary VAT can be appealed to the Board of Appeal for Value Added Tax. The appeal should be sent to the Tax Office.

Appeals against other decisions, such as a refusal to allow registration, can be appealed to the Directorate of Taxes. Such appeals should also be sent to the Tax Office.

13.2 Applications for reductions
The VAT Act provides for the opportunity to apply for the writing-off or reduction of VAT owed. According to the practice that has been established in such cases, exceptional circumstances are required for a VAT demand to be written off or reduced.

13.3 Binding prior statements
The Directorate of Taxes may, at the request of a taxable person or business, provide prior statements regarding the VAT-related consequences of specific dealings in advance of their implementation. This applies only when it is of critical importance to the taxable person or business to clarify these consequences prior to implementation, or where the Directorate of Taxes considers that the case is of public interest.

If so requested by the taxable person or business, such prior statements shall be legally binding if the dealings in question are conducted within the terms and conditions of the statement.

A fee shall be paid for a legally binding prior statement.