- Danish Customs and Tax Administration posted Eastern High Court Decision No. SKM2025.27.OLR online
- Decision clarified VAT refund eligibility for payments to owners’ associations by members
- Taxpayer, an owners’ association, operated a holiday center and claimed VAT refund for 2011-2012
- Tax Agency denied refund, taxpayer appealed unsuccessfully to District Court
- Eastern High Court upheld District Court’s judgment
- Owners’ association provided services subject to VAT to members
- Payments from members considered remuneration for services provided by association
- Association’s services went beyond mere administration of common property
- Owners’ association considered a taxable person due to additional services provided to members
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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