Denmark Tax Agency Clarifies VAT Liability for Group-Affiliated Companies

The Danish Customs and Tax Administration Dec. 18 posted online Tax Council Binding Answer No. SKM2023.609.SR, on VAT liability for group-affiliated companies. Companies A and B were part of a group, shared an owner, and provided Services A and B, respectively. Company B’s Danish customer was required to deliver Service A, contract assessment and negotiation services, to it. Company B’s customer could opt for a third-party, alternative service instead of Service A. Company A inquired as to whether third-party services that were comparable, but not identical, to Service A would be considered provided to Company B as well, for VAT ...