- The case revolves around whether the final cleaning of rental houses is a taxable main service or a secondary service included in the rental of a property
- H1 claims that the tax liability for the period should be reduced and Skatteministeriet should pay a certain amount
- Skatteministeriet argues for acquittal
- The court found that purchased final cleaning after a stay in a rented holiday home was a separate service subject to VAT
- The cleaning service was therefore taxable under the main rule in section 4, paragraph 1 of the VAT Act.
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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