- The court decision was made on April 25, 2023 at 13:26.
- The SKM number is SKM2023.609.SR.
- The document discusses the provision of services by Company A to Danish customers and the relationship between Company A and Company B within a group.
- Company A’s services are used by the customer to negotiate and agree on the terms of the contract with Company B.
- Company B also uses Company A’s services for negotiation and agreement with the customer.
- The customer has the option to choose an alternative product from a different supplier before entering into an agreement with Company B.
- If the differences in commercial terms and coverage in the agreement between Company B and the customer for alternative products are due to the comparability but not identity of Company A’s services with a third-party’s services, and the increased administrative costs of processing the third-party’s services, it is considered in line with business and economic reality to recognize that Company A’s services are delivered to customer A and not to the affiliated Company B.
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.
