Chapter 9 of the VAT Act on the right to deduct
The Danish Tax Appeals Agency has notified the Danish Tax Agency that it will not process a complaint about the Danish Tax Agency’s complete or partial rejection of a negative statement regarding VAT on auditor and legal fees, including the fee to the curator, who is appealed after the bankruptcy estate is closed. This is justified by the fact that there is no longer a legal subject against whom the decision can be directed.
As a result, the Tax Agency changes its practice. The Tax Agency will then refuse to process negative statements regarding VAT on auditor and legal fees, including the fee to the curator, which is received after the bankruptcy estate has been completed, unless
the bankruptcy estate is resummated by the probate court within 14 days, calculated from the time of request, and the estate notifies this to the Danish Tax Agency at the same time as submitting the declaration of negative VAT, or
it appears from the estate accounts that processing of the bankruptcy estate’s negative statement regarding VAT on auditor and legal fees and the curator’s fee is deferred to the time after the end of the estate, cf. Section 149 of the Bankruptcy Act.
Source: skat.dk
