Transfer of Repaired Parts: VAT Treatment in Cross-Border Transactions under Danish Law

• Transfer of worn aircraft parts for repair from Denmark to Germany and back was not subject to VAT
• Sending used worn aircraft parts to Germany and then to another EU country was subject to VAT
• Shipment of repaired aircraft parts from Germany to Spain was not subject to VAT

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.