Danish VAT legislation largely follows Directive 2006/112/EC ('the Principal VAT Directive') and applies exemption to most of the same categories of goods and services (a list is provided in Appendix 14B).
Although Danish VAT law largely follows the Principal VAT Directive, it is much more detailed in content and is interpreted in very specific ways by SKAT. As a detailed description of each of the exempt categories is outside the scope of this work, readers are recommended to take local advice
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