- The Tax Agency denied a company’s request to amend and refund VAT for the period July 1, 2009 to December 31, 2020.
- The company failed to prove that the photographs it sold qualified as “works of art” under the VAT Act § 69, section 4, no. 6.
- “Works of art” require photographs to be signed and numbered (up to 30 copies) directly on the photograph.
- The company’s numbering system did not meet these legal requirements.
- The Tax Appeals Board upheld the Tax Agency’s decision.
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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