- The case concerned whether the sale of virtual “gold” in the game Runescape constituted an economic activity subject to VAT.
- The taxpayer sold virtual “gold” for DKK 2,551,527 over about 2,500 transactions in 2020, without charging VAT.
- The Tax Appeals Board (Landsskatteretten) found that the scale and frequency of sales meant the activity was a VAT-liable business.
- The decision partially changed the Tax Agency’s (Skattestyrelsen) assessment by reducing the VAT amount, as the tax base was not correctly calculated.
- The decision was made by majority vote, with some dissent.
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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