In accordance with the judgment of the Court of Justice of the European Union in the joint cases C-58/20, K, and C-59/20, DBKAG, the Danish Tax Agency recognizes that granting a right of use for software such as that in case C-59/20, DBKAG, referred to after a specific assessment can be considered to be “management” of an investment association in the VAT sense. The Tax Agency, on the other hand, does not find that the judgment leads to an expansion of the concept of “management” of investment associations in connection with the tax benefits referred to in case C-58/20, K, in relation to previous Danish practice. The services consist of ensuring that participants’ income from a fund is taxed in accordance with the law.
Source: skat.dk
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