Director’s Personal Liability for VAT Due from Unregistered Company Activity under Danish Collection Act § 10 b

• The case concerned whether a company director was personally liable for unpaid VAT due to the company operating without VAT registration.
• The Tax Agency had denied the company’s VAT registration requests in three decisions.
• The Tax Appeals Board found the director grossly negligent for starting and continuing VAT-liable activities without registration.
• The director was held personally liable under section 10 b of the Collection Act.
• The director’s claim of not receiving previous decisions was rejected, as there was no evidence of postal irregularities, and the director was responsible for ensuring proper registration.

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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