- Danish Tax Council clarified VAT rules on sales of licensing rights
- Taxpayer sold exclusive licensing rights for four computer games
- Tax Agency and Tax Council determined transfer was subject to VAT
- Transfer did not qualify as VAT-exempt business transfer
- Taxpayer continued publishing, selling, and marketing games after transfer
- Exclusive rights belonged to purchaser, not taxpayer, but did not change result
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.
