Denmark Punishment – tax fraud of a particularly serious nature – VAT – probable intention – claim for compensation 28 February 2023
Denmark Denmark Modernizes Its Bookkeeping Act to Promote the Digitalization of Accounting 28 February 2023
Denmark National Court: Reimbursement by the municipality of tax on electricity used in buildings in which activities subject to VAT take place 26 February 2023
Denmark Change of practice regarding the Tax Administration’s processing of negative statements regarding VAT on auditor and legal fees, including the fee to the trustee, which is received after the bankruptcy estate is closed – control signal 23 February 2023
Denmark Public consultation concerning a proposed EU Directive for crypto-asset transactions 17 February 2023
DenmarkEuropean Union ECJ Customs C-788/21 (Global Gravity) – Judgment – Customs classification of tubular transport running system 12 February 2023
Denmark Sale of building plots used for VAT-exempt business or made available free of charge 10 February 2023
Denmark Denmark Tax Agency Explains VAT Treatment on Sale of CO2 Credits, Reverse Payment Obligation 09 February 2023
Denmark Denmark Modernizes Its Bookkeeping Act to Promote the Digitalization of Accounting 02 February 2023
Denmark Shipment of goods from Norway to Germany has not been completed correctly (import VAT) 26 January 2023
Denmark Denmark Tax Agency Explains VAT Liability of Sale of Property to Sister Company 20 January 2023
DenmarkEuropean Union Flashback on ECJ cases C-428/02 (Fonden Marselisborg Lystbådehavn) – The concept of rental of immovable property also includes the rental of berths for mooring boats in the water 09 January 2023
DenmarkEuropean Union VAT in the Digital Age Initiative Proposal for EU (Denmark consultation) 06 January 2023
DenmarkEuropean Union Flashback on ECJ cases C-382/02 (Cimber Air) – Supplies of goods/services for aircraft operating domestic flights but used by airlines whose main activity is the international carriage are exempt 31 December 2022