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BS-916/2012-HRS ECLI:DK:HRS:2022:BS0000002511 Généré par l'IA

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

Numéro de cause BS-916/2012-HRS
Autorité / Tribunal
Juridiction Danemark (DK)
Date de la décision
Issue du litige Admis (Allowed)
Ouvrir la source officielle Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'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.

Regeste Legislator

Généré par l'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.

Mots-clés

Généré par l'IA
Danish VAT Act taxable supply of goods sale of shares golf club membership VAT exclusion criteria droit à l'affiliation impôt sur les gains sur participations impôt sur les maisons de jeu

Dispositions légales citées

Généré par l'IA
momslovens § 1, stk. 1
momslovens § 4, stk. 1
Généré par l'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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Texte complet

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.