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BS-916/2012-HRS ECLI:DK:HRS:2022:BS0000002511 Generato dall'IA

Sale of shares with golf club membership rights deemed non-taxable supply under Danish VAT Act.

Numero d'incarto BS-916/2012-HRS
Autorità giudiziaria
Giurisdizione Danimarca (DK)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The court dismissed the request to refer the case to the Supreme Court, ruling that the sale of shares constitutes a taxable supply of goods. The plaintiff argued that the attached golf club membership rights should exclude the transaction from VAT, but the court found no such exclusion applies. Consequently, the matter was resolved at the first instance without needing higher judicial review.

Regesto Legislator

Generato dall'IA

momslovens § 1, stk. 1; § 4, stk. 1: The sale of shares is considered a taxable supply of goods unless specific conditions regarding attached rights are met to exclude it from VAT.

Parole chiave

Generato dall'IA
Danish VAT Act taxable supply of goods sale of shares golf club membership VAT exclusion criteria diritto all'affiliazione imposta sui profitti derivanti da partecipazioni tassa sulle case da gioco

Disposizioni normative citate

Generato dall'IA
momslovens § 1, stk. 1
momslovens § 4, stk. 1
Generato dall'IA
BS-2926/2012-VLR
Court dismisses VAT claim, ruling issuance of golf club shares is tax-exempt share issuance, not transfer of membership rights.
BS-43054/2021-VLR
Court dismissed tax appeal, upholding that share purchase price must reflect market value despite insider information.
BS-11103/2020-VIB
Court allows VAT refund for timber processing where buyer bears risk and profit motive exists.
BS-30898/2020-OLR
Court dismisses bonus as dividend income, ruling membership rights lack equity characteristics under tax law.
BS-23734/2022-VLR
Court allows tax increase on unexercised stock options premiums under Income Tax Act Section 4.

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Testo completo

Afgørelse om, hvorvidt sag af principiel karakter, der vedrører, hvorvidt et selskabs salg af aktier skal anses for at udgøre en momspligtig leverance iht. momslovens § 4, idet der til aktien er knyttet ret til medlemskab til golfklub, skal henvises til landsretten.