- The case involved a binding ruling on whether a company’s mediation of summer house rentals was subject to special travel agency VAT rules.
- Some summer house owners provided free access to a swimming pool as part of the rental.
- The Tax Appeals Board noted that the special scheme for travel agencies generally applies when at least two independent main services are provided.
- If a company offers only one independent main service, it is generally not covered by the special scheme.
- The case concerned the mediation of summer house rentals, which included mandatory free access to a third-party swimming pool.
- The company could not opt out of providing access to the swimming pool.
- The Tax Appeals Board believed that the average customer would see the rental and pool access as a single service.
- The mandatory pool access was considered an insignificant amount.
- Therefore, the company was deemed to provide a single main service.
- The conditions for the special travel agency VAT rules were not met, as only one service was provided.
- The Tax Appeals Board changed the tax authority’s (now the Tax Administration’s) response to “Yes.”
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.
