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Denmark Tax Agency Clarifies VAT-Exempt Business’ Entitlement to Additional VAT Reimbursement on Sales Through PE

.. Eastern High Court Decision No. SKM2023.264.ØLR, clarifying whether a VAT-exempt insurance business is entitled to an additional reimbursement of VAT resulting from the insurance sales to Norwegian customers through its permanent establishment (PE) in Norway. A Danish company, part of a VAT group in Denmark, sought reimbursement of VAT on costs incurred for its insurance and reinsurance business both within and outside the EU.

Source: news.bloombergtax.com

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