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.
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