The case involved goods imported into Denmark from a non-EU country without proper customs supervision, resulting in a customs duty liability. The court ruled that the plaintiff, a freight forwarding company, failed to prove that the goods were not placed within the economic territory of the European Union, and therefore, the plaintiff was liable for the import VAT under the customs law.
Source: info.skat.dk
Latest Posts in "Denmark"
- VAT Refund Denied: Photographs Not Considered Artworks Under Danish Tax Law, Numbering Requirements Not Met
- Teaching a Specific Dance Style Not Exempt from VAT, Except for Youth Under 30
- Teaching a Specific Dance Style Not Exempt from VAT, Except for Youth Under 30
- EGC – T-268/25 (Sampension Livsforsikring) -AG Opinion – 100% ownership rule permissible if proportionate against tax avoidance
- Partially Deductible VAT for Self-Governing Institution: Economic vs. Non-Economic Activities and Calculation Method
