- The case involves whether the plaintiff was a taxable person for activities involving the buying and selling of skins in online games.
- The plaintiff had made numerous sales of skins and earned income of 7,760,529 kr during the period.
- The plaintiff marketed themselves through advertisements on Twitter.com and Reddit.com and had various aliases in the game.
- The Landsskatteretten found that the plaintiff’s sales of skins constituted independent economic activity according to the VAT Act.
- The fact that the plaintiff had acquired a large portion of the skins in the game did not change this conclusion.
- The Landsskatteretten upheld the Skattestyrelsen’s assessment of the plaintiff’s VAT liability.
- For the period from January 2016 to June 2018, the Landsskatteretten also found that the Skattestyrelsen’s assessment was justified under the tax administration law.
- References include various sections of the VAT Act and the tax administration law.
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.
