Denmark Tax Agency Posts Decision Clarifying Refund Rules for Wrongly Invoiced VAT

The Danish Customs and Tax Administration Jan. 17 posted online the Supreme Court’s judgment in Case No. BS-52793/2022-HJR, clarifying refund rules for wrongly invoiced VAT. The taxpayer was a company that paid invoices to its mobile phone supplier for goods incorrectly charged with Danish VAT. The supplier went bankrupt, making the company unable to get the VAT refunded. The taxpayer claimed a refund under the EU principle of VAT neutrality and effectiveness because the VAT place of delivery was Austria and the Netherlands, where the company collected the goods. The Ministry of Taxation stated the taxpayer wasn’t entitled to a ...