Ordinance Amending The Ordinance On Vat Compensation To Institutions Of Vocational Training Institutions For General Secondary Education And General Adult Education, Vocational Academies, Colleges Et Al. (Vat Compensation By U

Original Language Title: Bekendtgørelse om ændring af bekendtgørelse om momskompensation til institutioner for erhvervsrettet uddannelse, institutioner for almengymnasiale uddannelser og almen voksenuddannelse, erhvervsakademier, professionshøjskoler m. fl.(Momskompensation ved u

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Read the untranslated law here: https://www.retsinformation.dk/Forms/R0710.aspx?id=128677

Ordinance amending the Ordinance on VAT compensation to institutions of vocational training institutions for general secondary education and general adult education, vocational academies, colleges and others.

(Vat compensation by zoned teaching)

§ 1

In executive order No. 1168 of 8. December 2008 on VAT compensation to institutions of vocational training institutions for general secondary education and general adult education, vocational academies, colleges et al. shall be amended as follows:

1. In the introductory part, the words ' article 25, paragraph 3, of law No. 220 of 8. April 2008 on media and journalism, § 27, paragraph 3, of law No. 346 of 14. May 2008 in vocational academies of higher education, ' to: ' section 25, paragraph 3, of the law on media and journalism, see. lovbekendtgørelse nr. 851 of 8. September 2009, § 27, paragraph 3, of the Act on vocational academies of higher education, see. lovbekendtgørelse nr. 850 by 8. September 2009.0 «and» section 21 (a), paragraph 3, of the law on institutions of vocational training, in accordance with article 3. lovbekendtgørelse nr. 938 by 22. September 2008, as well as section 6 (a), paragraph 3, of the Act on open education (vocational adult education) m. v., see. lovbekendtgørelse nr. 939 of 22. September 2008.0 ' to: ' section 21 (a), paragraph 3, of the law on institutions of vocational training, in accordance with article 3. lovbekendtgørelse nr. 951 of 2. October 2009, as well as section 6 (a), paragraph 3, of the Act on open education (vocational adult education) m. v., see. lovbekendtgørelse nr. 952 of 2. October 2009, '.

2. In section 1, the following is inserted as paragraph 2:

' (2). VAT shall be granted compensation for institutions engaged in teaching for another institution (zoned teaching), for the institutions ' expenditure for payment of fees pursuant to the VAT law, which after the VAT law cannot be deducted on a company's inventory of tax liabilities (non-deductible purchase VAT), and as institutions incurred by the purchase of goods and services for which reimbursement or payment has been granted in accordance with the provisions referred to in paragraph 1. '

3. § 2, paragraph 2 is replaced by the following:

' (2). Non-tax deductible purchase VAT is calculated for institutions for vocational training as follows: The total non-deductible purchase VAT is deducted from the non-deductible purchase VAT expenditure of course qualifying for reimbursement or payment including a VAT share (calculated as the difference between the tariffs with the activity times and without VAT), as well as purchase VAT expenses included in the institution's indtægtsdækkede activity. '

§ 2

The notice shall enter into force on the 1. January 2010 and have effect for all reports on VAT compensation after this date, including VAT for the provision of compensation for fiscal year 2009.
The Ministry of education, the 27. November 2009 P.M.V. Per H kst. The Steering Head/Karen Peytz