Key facts of the case - A Church Council wanted to make personal computers available for its members – both the volunteer staff and the paid staff. The computers are to be used in relation to their work with the Council and are to be taken home by the workers.
Clarification was sought on whether any taxation was to be paid for the computers.

Main reasoning of the court - The Tax Council deemed the Church Council is neither a society nor a humanitarian organisation. It was classified as a religious society, under the corporate tax law (selskabsskatteloven) § 3, nr. 1.
Based on § 7M in the equations law (ligningsloven), all unpaid workers or volunteers do not have to pay any tax in regards to their personal computers.
Paid workers however, have to pay tax in regards to the computers they receive. Relative weight was put upon the fact that they are paid and that there is a presumption that the paid Council members would also use the computers for private use.