The taxpayer operates a business including passenger transport and uses the Danish railway network managed by Banedanmark. The taxpayer is charged a fee by Banedanmark for the use of the railway network, including VAT. The Tax Council cannot confirm that the taxpayer is entitled to a partial deduction for the input VAT paid to Banedanmark, as Banedanmark is not considered a taxable person in connection with the supply of access to the railway network. The supply of access to the railway network is not considered a public utility service, but rather provided by a public authority in this capacity, and not in competition with others.
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.
