- Skattestyrelsen changes practice regarding VAT exemption for school and university education.
- Change is based on EU Court rulings in cases C-449/17, C-47/19, and C-373/19.
- VAT exemption applies only to education involving transfer of broad and varied knowledge and skills.
- Exemption covers students’ deepening and development of knowledge and skills as they progress and specialize.
- EU Court rulings challenge Danish practice of exempting single-subject education like language and music.
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.
