- 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.
