- The High Court of Eastern Denmark requested a preliminary ruling from the CJEU. The case concerns the compatibility of Danish VAT group laws with the EU VAT Directive. The court questions if 100 percent ownership requirements for VAT groups are allowed under EU law. Clarification is sought on whether Article 11 of the VAT Directive can be directly applied by taxable persons. The ruling will determine if national laws align with EU regulations on VAT group eligibility.
Source: kpmg.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.
Latest Posts in "Denmark"
- Denmark: Comprehensive VAT Country Guide (2026)
- Danish Business Authority Releases OIOUBL 2.1 Schematron 1.17.0.RC, Final by May 2026
- VAT—Joint Registration and Real Property: Binding Ruling Refused Due to Insufficient Certainty
- Danish Tax Tribunal Dismisses VAT Group Case on Real Estate Share Sales Due to Uncertainty
- Denmark to Consider Reducing or Removing VAT on Food Products Starting in 2028
