Denial of VAT Exemption for Self-Governing Institution’s Revenue from Administrative Communities

The self-governing institution’s VAT exemption for revenue from administrative collaborations was denied. The institution was deemed a taxable person, not a public body, making its supplies subject to VAT. The Danish Tax Tribunal upheld the Danish Tax Agency’s decision. Furthermore, the collaborations’ supplies were not assessed under VAT Act § 9, and the administrative collaborations were not considered independent groups under VAT Act § 13.

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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