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The Danish Customs and Tax Administration Nov. 23 posted online City Court Decision No. SKM2023.557.BR, clarifying the application of corporate income tax and VAT to sales of wine. The taxpayer, employed in the wine industry, sold his privately collected wine through an online platform in income year 2014. The Ministry of Taxation assessed income tax and VAT on the amount received. The taxpayer appealed. At issue was whether he ran an unregistered, commercial business that was liable for VAT on the sales. The City Court held that: 1) the taxpayer wasn’t liable for VAT because the sales were of private …
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