- Denmark Tax Agency posted online clarification on VAT liability for charging station concessions
- A public authority sold rights to use parking spaces for charging stations under a concession agreement
- The authority received a one-time payment and sought VAT liability clarification
- Tax Council reviewed and aligned with the Tax Agency’s recommendation
- The activity was treated as a private enterprise, not involving public authority powers
- The payment received was subject to VAT under Section 3(2)(3) of the VAT Act
Source: news.bloombergtax.com
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.
