Reclaiming Improper VAT Payment from Third Party: Danish Supreme Court Decision

• A company had paid invoices to its Danish supplier of mobile phones for goods that were incorrectly charged with Danish VAT
• The goods were actually delivered in Austria and Holland, not Denmark
• The supplier did not pay the VAT to the tax authorities and later went bankrupt
• The company could not get the VAT refunded from the supplier
• The issue before the Supreme Court was whether the company could claim a refund from the state for the incorrectly charged Danish VAT
• The Supreme Court found that there was no reasonable doubt about the interpretation of EU law principles, so there was no need to refer the case to the EU Court of Justice
• The Supreme Court ruled that the company could not claim a refund directly from the tax authorities under the Danish VAT law
• The company’s claim against the Tax Authority was dismissed by the Supreme Court

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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