- Skatterådet confirmed that publication X was a “newspaper” for VAT purposes
- The seller could therefore sell the newspaper with a 0% VAT rate
- Skatterådet could not confirm that niche media Y and Z were “newspapers” for VAT purposes
- The niche media did not meet the criteria of covering a broad subject area or appealing to a wider audience
- Skatterådet believed that the niche media had too narrow of a subject area to be considered as appealing to a wider general audience
- The principle of equality could not lead to a different result when the criteria for being classified as a newspaper were not met by the 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.
