Lov om ændring af momsloven (Ændring af reglerne om forfattervirksomhed og kunstnerisk aktivitet)
In short
Sources and original
Read the official text (in Danish) →
The case at the Danish Parliament (ft.dk)
Source: Retsinformation.dk
Translated from Danish · The Danish version and the original source apply.
Summary by the Danish Parliament (in Danish)
Lovforslaget præciserer momsreglerne, så det tydeligt fremgår, at momsfritagelsen for forfattervirksomhed og kunstnerisk aktivitet er personlig. Lovforslaget svarer med mindre justeringer til det tidligere fremsatte lovforslag om ændring af reglerne for forfattervirksomhed og kunstnerisk aktivitet i L 106. Lovforslaget har til formål at sikre, at dansk ret i relation til den momsmæssige behandling af meddelelser af licenser til forfatteres og kunstneres ophavsrettigheder er i overensstemmelse med EU-retten. Lovforslaget har ikke været i høring. Det foreslås, at loven træder i kraft den 1. januar 2025.
Source: Folketinget (ft.dk). Reproduced unchanged.
Timeline
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- Introduced · 6 November 2024Status in the Danish Parliament: Fremsat
- Passed · 19 December 2024Status in the Danish Parliament: 3.beh./Vedtaget
- Stadfæstet · 30 December 2024Status in the Danish Parliament: Stadfæstet
- In force · 1 January 2025Status in the Danish Parliament: Stadfæstet