The tax agency found the taxpayer’s provision of the website, the ongoing operation, and the handling of the website to qualify as the delivery of an electronic service under VAT, because: 1) the services were provided through the internet; 2) the delivery was mainly automated; and 3) the minimal human intervention condition was met.
Source: bloombergtax.com
Latest Posts in "Denmark"
- Danish Tax Council: Christmas Calendars with Prize Draws Are VAT-Exempt Lotteries, No Input VAT Deduction
- Denmark Clarifies VAT on Apartment and Parking Space Sales by Real Estate Companies
- Denmark Clarifies VAT on Cross-Border Aircraft Part Repairs and Subsequent EU Shipments
- Denmark Proposes Bill to Amend VAT
- Danish Court: VAT Liability on Group Advance Invoices Arises Only Upon Service Performance
