The Tax Council was able to confirm that the questioner did not have to pay Danish VAT because the questioner did not exercise an independent economic activity. It was the opinion of the Tax Council that the questioner did not carry out his business in his own name, at his own expense and on his own responsibility, and that the questioner did not himself bear the financial risk associated with the exercise of this business. It was the Tax Council’s opinion that the business was instead carried out in the name of the court and under the court’s responsibility.
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.
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