Denmark: SKAT publishes VAT rulings on services provided to customers outside the EU
On 8 December 2021, the Danish Customs and Tax Administration (SKAT) published rulings on Tax Council Decision No. SKM2021.664.LSR regarding the declined VAT reimbursement request totaling to 4,875,765 DKK . The reimbursement request relates to services provided outside the EU, invoiced to, and paid for by the management company which carried out management of the investment fund.
The National Tax Court found that the investment fund was not entitled to reimbursement of the taxes paid by the management company because the services were not delivered, invoiced, and paid for by the investment fund. The Court found that the investment fund did not prove that services were provided to customers outside the EU. It is also noted that the investment association did not have employees and did not have its own facilities.