- A company complained about a binding ruling stating that the company’s provision of management services to project companies, in which the company owned capital shares, would not be considered economic activity
- The National Tax Tribunal found that it was actually the company’s parent company that provided the management services to the project companies
- The contract terms stating that the company provided the services were deemed artificial and only possible due to agreements between parties with overlapping economic interests
- The National Tax Tribunal upheld the binding ruling from the Tax Council
- References: Sections 3, 4, and 37 of the VAT Act
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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