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Nickel allergy advice – VAT exemption

The Danish Tax Agency had submitted a binding answer, according to which the questioner’s advice on nod allergy could not be exempted from VAT pursuant to section 13 (1) of the VAT Act. 1, no. 1. The National Tax Court found that it had not been established that the proposed company provided services that were covered by the concept of “treatment of persons”, as the services had the character of advice rather than treatment. Furthermore, the National Tax Court also found that it had not been established that the treatment was to be carried out by persons who had the required professional qualifications, as the complainant was not trained in the treatment of persons. The National Tax Court therefore upheld the Tax Agency’s binding answer.



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