- The Tax Council could not confirm VAT exemption for a 10-month training program, because it covered only a narrow subject and not a broad, varied range of topics required for school education.
- The same 10-month program was considered professional instruction, but still VATable because it was run as course business for profit and mainly targeted companies and institutions.
- A 25-hour course also could not be VAT-exempt as school education, since it focused on a single specific technique and was too limited in scope.
- The 25-hour course was likewise considered professional instruction, but remained VATable for the same reason: it was profit-oriented course activity aimed mainly at businesses and institutions.
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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