The Danish Customs and Tax Administration (SKAT) has announced a limitation on the VAT exemption for supplies of blood plasma. Previously, the SKAT had allowed for exemptions on all deliveries of the human blood plasma. Going forward this exemption will no longer apply to supplies of plasma to companies intending to use the plasma in the production of medical or pharmaceutical products. The exemption is now limited to deliveries used directly for health care or therapeutic purposes. This change in policy was made in reaction to the ruling in ECJ Case C-412/15.
The SKAT has also released a decision finding that the exemption for the teaching of language, music and other topics applies to teaching outside of traditional schooling so long as the teaching is of an academic nature and is not focused on profit making activities.
About the Author
Andrew Decker is a Junior Regulatory Counsel at Sovos Compliance. Working within Sovos’ Regulatory Analysis Department, Andrew’s work centers on indirect taxes (VAT, GST, Sales Tax), with a particular focus on jurisdictions in Europe and Asia. Andrew is a member of the Massachusetts Bar with a J.D from Northeastern University School of Law and a B.A. from Bates College.More Content by Andrew Decker