- The Danish Tax Agency denied a company’s request to change its VAT liability for the period May 1, 2011 – June 30, 2021.
- The company failed to prove that the photographs it sold qualified as “works of art” under VAT law.
- “Works of art” require photographs to be signed and numbered by the artist, with a maximum of 30 copies.
- The company’s photographs only had the company’s name and logo, not the artist’s signature or proper numbering.
- 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.
