Denmark Tax Agency Clarifies Unjust Enrichment From VAT Refund

The Danish Customs and Tax Administration Dec. 19 posted online National Tax Court Decision No. SKM2023.614.LSR, clarifying clarifying the potential unjust enrichment from a VAT refund. The taxpayer, a VAT-registered limited liability company, provided administrative and consulting services to its customers. The taxpayer sought reinstatement and refund of VAT claimed by its customer based on the EU Court of Justice’s judgment rejecting VAT on administrative services. The Tax Agency rejected the request for reinstatement and refund as the VAT was considered to be fully and finally passed on to the customer. On appeal, the National Tax Court upheld the Tax ...