- Danish National Tax Court ruled VAT not applicable to private resale of video game skins
- Case involved a private individual buying and reselling skins with minimal profit
- Danish Tax Agency initially assessed VAT due to transaction volume and regularity
- Court found skins were for personal use and not economic activity under VAT rules
- No clear profit motive as skins resold at similar price and condition
- Decision supports that hobbyist trading without profit intent is not taxable under VAT law
Source: globalvatcompliance.com
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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