The National Tax Court upheld the Tax Council’s answer to a question about a foundation’s right to deduct input VAT on expenses for exhibitions for which no exhibition sponsorships had been received. The National Tax Court found that the conditions for deduction according to the VAT Act § 38, subsection 1, was not fulfilled.
Source: skat.dk
Latest Posts in "Denmark"
- Danish Court Rules Tattoo Studios Not Eligible for VAT Exemption on Artistic Activity
- Denmark Clarifies VAT Treatment for LLC-to-Partnership Restructuring and Bonus Payments
- Court upholds tax authority’s VAT assessment for tattoo business lacking proper documentation
- Partnership and owners not considered one taxable person for VAT purposes
- Updated DAC7 and DAC8 Reporting Rules for Digital Platforms and Crypto-Asset Service Providers
