The case concerns whether the rental of residential containers must be qualified as VAT-liable rental of movables or VAT-free rental of real estate in accordance with the VAT Act.
In accordance with Spørger’s request, the Tax Council can confirm that Spørger, in the specific circumstances, will carry out a VAT-liable activity in the form of letting of movables, cf. section 4 (1) of the VAT Act. 1.
Source: juratilalle.dk
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