- Danish Customs and Tax Administration posted a court decision on April 29
- The decision clarifies import VAT liability for undeclared imported goods
- A nonresident forwarding company imported oil drilling equipment into Denmark
- The goods were not placed under customs duty, incurring a customs debt
- The Tax Agency imposed import VAT as the goods entered the EU
- The Eastern High Court ruled no obligation to pay import VAT on goods exempt from customs duty
- The goods were exported to a non-EU country and not part of the EU economic circuit
- Import VAT could not be imposed under Section 12 of the VAT Act
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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