- The case is about whether the delivery of services by the Spørgers to three specific investment fund departments can be exempt from VAT under the Danish VAT Act.
- The Skatterådet confirms that the Spørgers’ provision of management services to the “1A”, “1B”, and “1C” departments of Kapitalforeningen X is exempt from VAT under the Danish VAT Act.
- The reference is the Danish VAT Act, section 13, paragraph 1, number 11, letter f.
- The legal guidance for 2024-1, section D.A.5.11.9 is mentioned as a reference.
Source: info.skat.dk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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