- Transfer of worn aircraft parts from Denmark to Germany for repair is not a taxable transfer under Danish VAT Act § 10 if the parts return to Denmark after repair.
- If the repaired parts are shipped directly from Germany to another EU country, the transfer is taxable under § 10(1).
- The exception in § 10(2)(7) only applies if the goods return to Denmark after repair.
- The Tribunal affirmed the Tax Council’s decision: only returns to Denmark are exempt; direct shipments to other EU countries are taxable transfers.
- The company’s service to airlines remains VAT-exempt under the aviation exemption, but the movement of goods for repair is subject to specific VAT rules depending on the destination after repair.
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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