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Denmark Tax Agency Clarifies Refund Rules for Wrongly Invoiced VAT

  • Danish Customs and Tax Administration clarifies refund rules for wrongly invoiced VAT
  • Supreme Court’s judgment in Case No. BS-52793/2022-HJR posted online
  • Taxpayer paid invoices with Danish VAT to mobile phone supplier
  • Supplier went bankrupt, preventing VAT refund
  • Taxpayer claimed refund under EU principle of VAT neutrality and effectiveness
  • Ministry of Taxation stated taxpayer wasn’t entitled to refund

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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