- The case concerns VAT treatment of tenders and concessions for offshore wind farms, specifically regarding a two-way price supplement model (CfD scheme).
- The price supplement ensures a minimum estimated income for the concession holder, with positive or negative supplements depending on electricity market prices.
- The main issue is whether these price supplements are subject to VAT.
- The Danish Tax Council confirms that both positive and negative price supplements fall outside the scope of VAT law and are therefore not subject to VAT.
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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