Denmark Tax Agency Clarifies VAT Refund Eligibility for Member Payments to Owners Associations

The Danish Customs and Tax Administration Jan. 20 posted online Eastern High Court Decision No. SKM2025.27.OLR, clarifying the VAT refund eligibility for payments to owners’ associations by their members. The taxpayer, an owners’ association, operated a holiday center and claimed a VAT refund on payments from its members for the period 2011-2012. The Tax Agency denied the refund. The taxpayer appealed unsuccessfully to the District Court. The Eastern High Court upheld the District Court’s judgment, finding that: 1) the owners’ association provided services to its members that were subject to VAT; 2) payments from members were considered remuneration for the ...