The Danish Customs and Tax Administration June 2 posted National Tax Court Decision No. SKM2025.297.LSR, on the criteria for economic activity for VAT purposes. The taxpayer, an amateur video game player, purchased and resold skins for a video game at a small profit. The Tax Agency assessed VAT on the income from the sales after determining that the taxpayer was engaged in economic activity due to the frequency and volume of the transactions. On review, the National Tax Court found that: 1) the taxpayer didn’t engage in economic activity under the VAT Act when acquired the skins for personal use ...
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