Denmark Denmark modernizes its Bookkeeping Act to promote the digitalization of accounting 19 July 2022
Denmark Government enters into a broad agreement on an ambitious green tax reform – a new CO2 tax 28 June 2022
Denmark Subcontracting services in the form of transporting goods outside the EU are no longer exempt from VAT 24 June 2022
Denmark Danish Tax Authority Holds Home Office in Denmark Can Constitute PE for Foreign Employer 09 June 2022
Denmark Legislative proposals regarding interest surcharges for tax corrections, including for VAT 25 May 2022
Denmark Danish Government Reaches Agreement on 6% Cultural Contribution on Streaming Services 25 May 2022
DenmarkEuropean Union Flashback on ECJ Cases – C-464/12 (ATP PensionService) – Asset management still exempt from VAT for certain pension funds 17 May 2022
DenmarkEuropean Union Flashback on ECJ Cases – C-550/14 (Envirotec Denmark) – Art. 198(2) applies to of ingots resulting from an accidental, gross fusion of various gold-containing metal scrap materials 10 May 2022
Denmark Fixed Establishment: Foreign company was not liable for VAT on supplies of services relating to immovable property 23 April 2022
DenmarkEuropean Union Flashback on ECJ Cases – C-471/15 (Sjelle Autogenbrug) – Sale of parts from end-of-life vehicles intended to be sold as spare parts are subject to the application of the margin scheme 27 March 2022
DenmarkEuropean Union Flashback on ECJ Cases – C-174/08 (NCC Construction Danmark) – Sale of buildings constructed on its own account cannot be classified as an «incidental real estate transaction» 21 March 2022
DenmarkEuropean Union Flashback on ECJ Cases C-371/07 (Danfoss and AstraZeneca) – VAT deduction for free meals provided in professional context 27 January 2022
DenmarkEuropean Union ECJ C-90/20 (Apcoa Parking) – Judgment – VAT due on controlling fees for violation of private parking regulations are subject to VAT 20 January 2022
Denmark Certain supplies and imports of goods and services exempted from Jan. 1, 2022 05 January 2022