Dispute over Tax Exemption for Membership Fees: Land Tax Board Upholds Decision

• Complaint received by the Tax Council regarding a binding ruling on a association’s VAT exemption
• Association collected fees and dues from members
• Members had access to events and received membership magazines
• National Tax Tribunal found that the association did not meet the conditions for VAT exemption
• Association’s purpose was not considered charitable or benevolent
• National Tax Tribunal upheld the binding ruling

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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