- The Danish Tax Agency (Skattestyrelsen) will not reduce purchasers’ VAT refund claims by suppliers’ savings, following the EU Court of Justice ruling in case C-464/12, ATP PensionService.
- This applies to both companies using the simplified refund model and those not using it.
- The ruling clarified that certain pension services should be VAT-exempt, contrary to previous Danish practice.
- Refunds are only granted to purchasers to the extent they have suffered a loss, but supplier savings are not deducted unless passed on in the price.
- Relevant legal references include the Danish Tax Administration Act, Limitation Act, and VAT Act.
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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