Request for Reinstatement and Refund of VAT – VAT Considered Fully and Finally Passed on to Company’s Customer

• Skattestyrelsen did not grant a company’s request for reassessment and refund of VAT
• The company claimed that the VAT was fully passed on to its customer
• Landsskatteretten confirmed Skattestyrelsen’s decision
• The company failed to prove that it was legally obligated to pass on the refunded VAT to the customer
• The company’s sales and delivery conditions and intention to pass on the refunded VAT did not change the outcome
• The case is based on the Danish VAT Act and the company’s request for reassessment and refund of VAT
• The company requested reassessment for a period of 10 years due to a change in SKAT’s practice regarding VAT on administrative services
• The company’s total refund claim was 83,289,053 DKK

Source: info.skat.dk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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