April 12, 2023
J.nr. 2022 - 14976
Ministry of Taxation
Nicolai Eigtveds Gade 28
DK 1402 København K
Tel. +45 33 92 33 92
Mail [email protected]
www.skm.dk
Dear Mr. Gerassimos Thomas,
Thank you very much for you letter of 30 March 2023 by which you replied to the re
quest for the Commission’s view on the interpretation of article 28 of the VAT Directive.
1 acknowledge that the request was raised in the context of the derogation provided for n
Article 371 of the VAT Directive in conjunction with Annex X, Part B, point (2), and
that it is for the Danish government to decide whether to maintain this derogation or to
eliminate it in its entirety or in parts. However, I would like to underline that the request
specifically concerns the interpretation of artcle 28 of the Directive which is generally ap
plicable.
Information on the Commission’s views on the interpretation of EU law provisions is ac
corded substantial weight by the Danish authorities. Also, it 1s my understanding that the
Commission is in eneral willing to enter into a dialogue with Member States on such
questions.
I would therefore very much appreciate either a short virtual meeting or a telephone con
versation regarding whether it may still be possible to obtain the Commission’s — infor
mal and non-binding — view on the question. Even if the Commission maintains that it
does not consider it possible to provide an answer, it is my hope that such a meeting or
telephone conversation will at least allow me to better understand the reasons behind this
conclusion.
Jøfpe Bruus
Skatteministeriet
Europaudvalget 2022-23 (2. samling)
EUU Alm.del - Bilag 472
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