Denmark Tax Agency Posts Decision Clarifying VAT Refunds for Jointly Registered Companies

The Danish Customs and Tax Administration March 21 posted online National Tax Court Decision No. SKM2024.187.LSR, clarifying VAT refunds for jointly-registered companies. The taxpayer, a British company, claimed a VAT refund. The Tax Agency rejected the claim because the taxpayer was jointly registered with another British company that was VAT-registered in Denmark. Upon appeal, the National Tax Court upheld the Tax Agency’s decision, finding that: 1) joint registrations in certain non-EU countries, like the U.K., are treated the same as joint registrations in EU countries; 2) the members of the British joint registration, therefore, formed one taxable person, according to ...