- A company ran a German-language website that arranged rentals of Danish holiday homes for German customers on behalf of Danish rental agencies.
- The court found the company did not act in its own name, so the intermediation services were subject to VAT under the general rule.
- The court rejected the claim that the services were VAT-exempt under the holiday-home rental exemption.
- It was not proven that there was binding administrative practice supporting an exemption contrary to the law.
- The company also had no right to exemption based on equal treatment principles.
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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