- Danish Tax Agency clarifies VAT refund eligibility for payments to owners’ associations
- Taxpayer, an owners’ association, operated a holiday center and claimed VAT refund for 2011-2012
- Tax Agency denied refund, taxpayer appealed unsuccessfully to District Court
- Eastern High Court upheld District Court’s judgment
- Owners’ association provided services subject to VAT
- Payments from members considered remuneration
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.
