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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.

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