VAT on Arbitration

Bidragets oversatte titel: Moms på Voldgiftssager

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Resumé

The VAT classification of services provided in connection with arbitration proceedings will be illustrated on the basis of the law and practice in Denmark, Germany and Sweden.

Since VAT is a tax that has been harmonised in the EU, the VAT position ought to be the same for similar services in all Member States, unless a Member State has a stand-still clause.

The VAT treatment of services does not appear to be the same in these three countries.

In Germany and Sweden it is agreed that services provided in connection with arbitration proceedings are subject to VAT, but in Denmark they are not regarded as subject to VAT.

For the background to why VAT is not levied on services connected with arbitration proceedings in Denmark, it is necessary to look at some past rulings of the Danish VAT Tribunal (Momsnævn). These decisions were made prior to the amendment of the Danish VAT Act in 1994 and so they are based on the old rules.

The question is whether the amendments to the Danish VAT Act in 1994 ought to have led to these services concerned being subject to VAT in Denmark.
OriginalsprogEngelsk
TidsskriftIntertax
Vol/bind44
Udgave nummer8/9
Sider (fra-til)701–711
ISSN0165-2826
StatusUdgivet - 2016

Emneord

  • Momsfritagelser
  • Moms på ydelser
  • Voldgiftsydelser

Citer dette

Thygesen, J. (2016). VAT on Arbitration. Intertax, 44(8/9), 701–711.
Thygesen, Jette. / VAT on Arbitration. I: Intertax. 2016 ; Bind 44, Nr. 8/9. s. 701–711.
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Thygesen, J 2016, 'VAT on Arbitration', Intertax, bind 44, nr. 8/9, s. 701–711.

VAT on Arbitration. / Thygesen, Jette.

I: Intertax, Bind 44, Nr. 8/9, 2016, s. 701–711.

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

TY - JOUR

T1 - VAT on Arbitration

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N2 - The VAT classification of services provided in connection with arbitration proceedings will be illustrated on the basis of the law and practice in Denmark, Germany and Sweden.Since VAT is a tax that has been harmonised in the EU, the VAT position ought to be the same for similar services in all Member States, unless a Member State has a stand-still clause. The VAT treatment of services does not appear to be the same in these three countries.In Germany and Sweden it is agreed that services provided in connection with arbitration proceedings are subject to VAT, but in Denmark they are not regarded as subject to VAT.For the background to why VAT is not levied on services connected with arbitration proceedings in Denmark, it is necessary to look at some past rulings of the Danish VAT Tribunal (Momsnævn). These decisions were made prior to the amendment of the Danish VAT Act in 1994 and so they are based on the old rules.The question is whether the amendments to the Danish VAT Act in 1994 ought to have led to these services concerned being subject to VAT in Denmark.

AB - The VAT classification of services provided in connection with arbitration proceedings will be illustrated on the basis of the law and practice in Denmark, Germany and Sweden.Since VAT is a tax that has been harmonised in the EU, the VAT position ought to be the same for similar services in all Member States, unless a Member State has a stand-still clause. The VAT treatment of services does not appear to be the same in these three countries.In Germany and Sweden it is agreed that services provided in connection with arbitration proceedings are subject to VAT, but in Denmark they are not regarded as subject to VAT.For the background to why VAT is not levied on services connected with arbitration proceedings in Denmark, it is necessary to look at some past rulings of the Danish VAT Tribunal (Momsnævn). These decisions were made prior to the amendment of the Danish VAT Act in 1994 and so they are based on the old rules.The question is whether the amendments to the Danish VAT Act in 1994 ought to have led to these services concerned being subject to VAT in Denmark.

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Thygesen J. VAT on Arbitration. Intertax. 2016;44(8/9):701–711.