Article 75: In respect of the supply of services, as referred to in Article 26, where goods forming part of the assets of a business are used for private purposes or services are carried out free of charge, the taxable amount shall be the full cost to the taxable person of providing the services.
Source: eur-lex.europa.eu
Latest Posts in "Denmark"
- National Tax Court Denies Input VAT Deductions for Pre-Formation Advisory Services in Denmark
- Property Not Exempt from Church Assessment Exception, Court Rules in Favor of Tax Ministry
- Tax Authority Rules Hair Transplant Services Subject to VAT, Not Exempt from Taxation
- Denial of VAT Deduction for Advisory Expenses Related to Subsidiary Share Acquisition
- Danish Tax Council Clarifies VAT and Electricity Tax Rules for EV Charging Services
