National Tax Court Decision in Denmark Clarifies Unjust Enrichment from VAT Refund

• Danish Customs and Tax Administration posted a National Tax Court Decision clarifying unjust enrichment from a VAT refund
• A VAT-registered company sought reinstatement and refund of VAT claimed by its customer
• The Tax Agency rejected the request, stating that the VAT was already passed on to the customer
• The National Tax Court upheld the Tax Agency’s decision, stating that the company failed to prove it was legally obligated to pass on the refunded VAT and issuing a refund would unjustly enrich the company.

Source: news.bloombergtax.com

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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