- The case involved whether the sale of skins by the complainant was considered an economic activity under the VAT law.
- The complainant was a student and played CSGO in his free time, not professionally or in a team.
- During 2020, he bought skins for approximately 474,754 DKK and sold them for approximately 495,897 DKK, without VAT applied.
- The Tax Appeals Board determined the sales did not constitute an economic activity as the skins were used for personal gaming enjoyment.
- The complainant sold the skins at prices similar to what he paid, indicating no profit motive.
- The Tax Appeals Board overturned the Tax Agency’s decision to impose an outgoing VAT of 99,177 DKK for 2020.
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.