Dear Mr. Gerassimos Thomas,
I write to you concerning an issue, which has given rise to considerable political debate n
Denmark. The issue is connected to planned changes of the Danish VAT tules aiming at
clarifying the VAT rules applying to artists.
The planned changes were already contained n a draft bill, which was introduced in the
Danish Parliament during Spring 2022. During the parliamentary debates on the draft bill,
the Tax Committee of the Danish Parliament requested a legal opinion from a Danish
law firm (Gorrissen Federspiel), which — as regards the interpretation of article 28 of the
VAT Drective — differed from the interpretation of the Danish authorities.
Not least due to the differing interpretations of the VAT Directive on that specific point,
the draft bill was not adopted by the Danish Parliament before the end of the parliamen-
tary year.
‘The Danish authorities have not changed their interpretation of article 28 of the VAT D
rective, and the Danish Government therefore intends to present the bill in the Danish
Parliament again.
However, in order to avoid renewed discussions on the interpretation of the VAT Di
rective hindering the adoption of the bill, the Danish Government has decided to request
the Commission’s view on the interpretation of article 28 of the VAT Directive before
the bill is presented n Parliament.
My services have therefore prepared the enclosed note explaining the issue in more detail,
and this note is simultaneously being transmitted to Head of Unit C.1., Mr. Patrice Pillet.
It follows from normal rules on the treatment of draft bills in the Danish Parliament, that
the draft bill must be presented in Parliament at the latest at the beginning of April if the
bill shall be adopted within the present parliamentary year.
As the view of the Commission might influence the decision on whether to present the
bill in Parliament, the Dansh authorities kindly ask for the Commission’s answer before
the end of March.
February 28, 2023
Jnr 2022 - 14976
Ministry of Taxation
Nicolai Eigtveds Gade 28
DK 1402 — København K
Tel +45 33 92 33 92
www skm.dk
Skatteministeriet
Europaudvalget 2022-23 (2. samling)
EUU Alm.del - Bilag 472
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