The case concerns whether a municipally owned joint-stock company’s provision of waste collection services to private citizens, etc., is subject to VAT. The Tax Council confirms that the specific joint-stock company must continue to charge VAT on the waste collection service for private individuals and businesses in accordance with Section 4, Subsection 1 of the VAT Act. At the same time, the Tax Council declines to answer whether the questioner is generally covered by a reopening signal regarding VAT and municipal waste collection services.
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.
