The Authority pointed out that while mitigating distortions for municipal acquisitions, the VAT compensation had created a distortion of competition between undertakings carrying out the same economic activities in sectors exempted from the application of VAT.
Tilsynsmyndigheden påpegede, at momskompensationen ganske vist mindskede skævhederne, når der var tale om kommunernes indkøb, men samtidig skabte konkurrencefordrejning mellem virksomheder med samme økonomiske aktiviteter i momsfritagne sektorer.