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VAT, Golf, ECJ, Caselaw

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Increase in company’s VAT liability – VAT on individual member payments for participation in golf trips

  • A company purchased golf trips from a travel agency for network participants
  • The company was not considered a travel agency under the special VAT rules
  • The company’s VAT was correctly increased by the tax authorities
  • The decision was upheld by the National Tax Tribunal

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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