Denmark has published a 26 May 2020 Tax Board decision concerning a question of whether e-sports may constitute a sport covered by the concept of amateur sports, for which a VAT exemption is available. The question was posed by a non-profit organization intending to establish an e-sports association to bring together children who otherwise do not join traditional sports associations due to poor experiences. The purpose of the association is to organize e-sports activities in such a way to incorporate physical activity and lead to a healthier lifestyle. While the organization claimed that the e-sports association activities should qualify for...