The National Tax Court found that the complainant’s sale of skins in the period from 1 January 2016 – 31 December 2019 constituted an independent economic activity according to Section 3 of the VAT Act, resulting in a VAT liability.
The case centered on evaluating whether the Appellant satisfied the criteria as a taxable entity based on their engagement in the buying and selling of skins. Emphasizing the Appellant’s considerable volume of skin sales and their proactive promotion through advertisements on Twitter and Reddit, the National Tax Court concluded that the Appellant’s substantial sales of skins during the pertinent tax period constituted an independent economic activity.
Source skat.dk
