In a 9 September 2019 ruling, a Danish court of first instance held that the Danish tax authorities had incorrectly denied VAT refunds to taxable persons resident in another EU member state who had failed to provide additional information to the tax authorities within the required one-month period in connection with a VAT refund application. As a consequence of the decision, taxpayers may request the reopening of refund applications dating from 2014.
Source: Deloitte
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