Denmark Gazettes Law Amending Tax Laws on Energy, Fuel

The Danish Official Gazette June 12 published Law No. 683, amending various tax laws on energy and fuel. The law includes measures: 1) providing that registered companies can choose to calculate CO2 emissions of taxable goods using accredited or equivalent quality measurements; 2) specifying that for the 2025-2029 period, VAT-registered companies may be eligible for tax refunds on specified taxable goods or heat; 3) providing tax rates on specified products; 4) requiring companies to present invoices or separate statements for the purpose of calculating the applicable refund amount; and 5) aligning rules for the extraordinary resumption of tax liability and ...