The case concerned whether a weekly magazine could be considered a newspaper and therefore sold with a VAT rate of 0%, cf. VAT Act section 34, subsection 1, no. 18. The National Tax Court found that the weekly magazine only contained a limited amount of comments or detailed topics that had been current since the last publication, which is why the weekly magazine was not primarily read due to its content of current news material. Furthermore, the weekly magazine did not appear like a newspaper in technical and typographical terms (paper quality, printing, layout, etc.). In view of this, the National Tax Court found that the weekly could not be considered a newspaper in terms of VAT. The National Tax Court therefore confirmed the Tax Council’s answer to the binding answer.
Source: skat.dk
