The case is particularly about whether the questioner’s income relating to parking pursuant to section 90, subsection of the Road Act. 1 and 2, are liable for VAT.
Contrary to the requester’s wish, it cannot be confirmed that the requester’s parking income pursuant to section 90(1) of the Road Act. 2 is covered by §§ 3 and 4 of the VAT Act, so that VAT must be settled on the income when the parking takes place on public roads or other than public roads.
In accordance with the requester’s wish, it can be confirmed that the requester’s parking income pursuant to section 90, subsection of the Road Act. 1 is covered by §§ 3 and 4 of the VAT Act, so that VAT must be settled on the income.
Finally, in accordance with the Questioner’s wish, it can be confirmed that the payment of the Questioner’s employees in the form of salary deductions from the net salary in order to obtain the opportunity to park in an unoccupied parking space close to the employee’s workplace must be considered as delivery for consideration and thereby covered by the VAT Act §§ 3 and 4, so that VAT must be settled on the income. This, however, only to the extent that it is a question of parking in spaces covered by section 90, subsection of the Roads Act. 1.
Source: skat.dk
