Denmark Parliament Considers Bill to Amend VAT Act

The Danish Parliament (Folketinget) Nov. 6 accepted for consideration Bill No. L 82, to amend the VAT Act. The bill includes measures to: 1) align Danish VAT law with EU law regarding authors’ and artists’ copyrights, ensure VAT exemptions for authorship and artistic activities, and impose VAT on copyright licenses granted by non-authors and non-artists; 2) clarify the scope of the VAT exemptions for authors, artists, and performing artists; 3) impose VAT on licenses for copyrighted works issued by entities other than authors and artists, clarifying that the VAT exemptions don’t cover the final sale or licensing of copyrights, patents, ...