Calculation of VAT refund for foreign insurance company with fixed establishment – Supreme Court ruling

• The case involves a dispute over the calculation of a foreign insurance company’s VAT refund
• The High Court ruled that the company could not include revenue from insurance sales in another country in its VAT refund calculation
• The court found that the transactions were considered to be carried out in the foreign country, not in Denmark
• The court also rejected the company’s argument that the transactions were considered as intermediation under the VAT law
• The Tax Ministry was cleared of the company’s main claim, but acknowledged that some costs allocated to the foreign branch could be included in the VAT refund calculation
• The court did not grant the company’s request for a referral of the case for further investigation.

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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