- Denmark has not implemented the option in Article 13(2) of the VAT Directive into national law.
- The mistaken reference in SKM2010.639.SR does not change this fact, as explicit national legislation is required.
- The VAT Act does not contain a provision treating tax-exempt activities by public bodies as performed as a public authority.
- The Danish Tax Council maintains that, aside from this error, the binding answer in SKM2010.639.SR is otherwise correct.
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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