Company Unable to Claim Refund of Incorrectly Charged VAT Directly Against Tax Authorities

• A company paid invoices for goods with incorrect Danish VAT to its Danish supplier.
• The goods were actually delivered in Austria and the Netherlands.
• The supplier did not pay the VAT to the tax authorities and later went bankrupt.
• The company sought reimbursement of the incorrectly charged VAT from the tax authorities.
• The Supreme Court ruled that the company could not claim reimbursement directly from the tax authorities.
• The court referred to previous EU Court of Justice rulings on the matter.
• The court stated that the relevant provision in the Danish VAT law only regulates the relationship between the supplier and the tax authorities.
• The company’s claim against the tax authorities was denied.

Source: info.skat.dk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---