National Tax Court confirms SKAT’s decision about the VAT exemption for insurance/intermediation

The case concerned whether a company had VAT-exempt activity in accordance with the VAT Act, section 13, subsection. 1, no. 10. The National Tax Court found that the company provided services subject to VAT, as there was no question of the company providing services as an insurance intermediary, cf. section 13 (1) of the VAT Act. 1, no. 10, or that the company was an intermediary of insurance products in its own name for a foreign account, cf. section 4 (1) of the VAT Act. 4. The National Tax Court hereby takes into account e.g. that the second of the conditions mentioned in Aspiro, C-40/15, paragraph 37, was not satisfied, since its services were not linked to the very nature of the profession of insurance broker or intermediary, which consists in searching for leads; and put them in touch with the insurer for the purpose of concluding insurance contracts. As the case stood,

Source: skat.dk

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