When the Danish National Tax Board concluded in a binding assessment notice that in terms of tax an attorney had independent commercial activities in respect of his income from being a guardian whereas, for opposite reasons, the same work was not considered to be independent economic activities in terms of VAT, uncertainty arose as to the scope of the latter fundamental concept under VAT law.

An attorney acting as a professional guardian demanded a clear answer from the Danish National Tax Tribunal. The guidelines resulting from the case seem to entail standardisation for guardians which is not provided in the Danish VAT Act.

In the article "Værgemål i vælten" (in English: guardianship commotion) Plesner attorneys Mette Juul and Tom Kári Kristjánsson describe a specific case before the Danish National Tax Tribunal and the guidelines from the Danish tax authorities resulting from the case. Plesner conducted the case on behalf of the Association of Danish Law Firms (Danske Advokater).

The article "Værgemål i vælten" is published by Karnov Group's "Momspanelet" and is reproduced here in agreement with the publisher.