- The Danish National Tax Court confirmed VAT liability for an individual selling virtual gold through about 2,500 transactions.
- The individual was found to be engaged in taxable economic activity, despite claiming exemption due to gaming addiction.
- Use of multiple user profiles and frequent, high-volume transactions indicated commercial intent.
- The Tax Agency’s VAT assessment was upheld, but the amount owed was adjusted for calculation errors.
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.
Latest Posts in "Denmark"
- Danish Court Rules VAT Applies to Frequent Virtual Gold Sales by Individual Gamer
- Court Ruling: Multiple Defendants Convicted of Serious Tax, VAT, and Withholding Tax Fraud with Fake Invoices
- VAT Liability for Invoiced Sales Tax: Employee vs. Self-Employed Status in Subcontractor Agreements
- VAT Liability for Sale of Virtual “Gold” in Runescape Deemed Economic Activity by Tax Tribunal
- Extraordinary VAT Assessment: Gross Negligence and Six-Month Notice Period Compliance Disputed
