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Tax Agency Decision: VAT Reimbursement Calculation for VAT-Exempt Company with Foreign PE

  • Danish Tax Agency clarifies VAT reimbursement calculation for VAT-exempt company with foreign PE
  • Supreme Court judgment in case No. BS-30127/2023-HJR posted online
  • VAT-exempt insurance company not entitled to additional VAT reimbursement for sales in non-EU country through foreign PE
  • High Court and Supreme Court decision upheld, revenue from foreign PE cannot be included in VAT reimbursement calculation

Source: news.bloombergtax.com

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.

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