Asker runs a business with rental of helicopters and related services. As part of this, Spørger rents out to an airline that uses the helicopters, etc. to transport people from the mainland to drilling rigs.
The Tax Council could not confirm that Spørger’s provision of the services can be regarded as VAT-exempt passenger transport.
On the other hand, the Tax Council could confirm that the services are covered by the special VAT exemption with the right to deduct the leasing of aircraft to airlines that mainly fly in foreign traffic. The exemption also covers the associated benefits, as these are considered ancillary benefits to the main benefit.
Source: juratilalle.dk
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