At DLA Piper, we understand how important it is for businesses to systematically plan and arrange their VAT payments and refunds to maintain stable cash flows.
Tax
The correct application of VAT rules is paramount to businesses if they want to avoid subsequent demand notices and penalties from the tax authorities. We advise on all aspects of VAT law. We also advise on direct taxes, indirect taxes and customs duties.
How can we assist you?
Our experienced VAT specialists are able to answer all VAT-related questions, and they advise businesses from a commercial angle. We understand how important it is to systematically arrange fundamental factors such as VAT payments and refunds so that no unnecessary resources are spent on them in day-to-day operations. Our legal services include:
- Advice on the VAT rules applicable to the individual business:
- VAT on imports and exports to/from third countries
- VAT registration in other countries
- VAT management of transactions, including business transfers (M&A), transfer pricing, VAT deductions and VAT exemptions
- Preparation, updating or design of VAT strategy
- Review of internal procedures to optimise VAT management and minimise the risk of subsequent demand notices and penalties
For more information on how we can assist you and your business, please click on the individual VAT areas below.
In close cooperation with our many colleagues specialised in real estate and construction law, we can provide you with 360 degree advice on the VAT rules applicable to construction projects and the purchase/sale of real estate.
The rules in this area are complex and extensive since a large number of factors must be taken into account. We are able to cut to the bone and advise your business on the basis of the specific circumstances. Our areas of expertise include:
- Construction of rental properties
- Construction of properties to be sold
- Commercial sale of building sites, new buildings, converted properties and rental properties
- Business transfers
- Shares in public and private limited companies
Activities of foreign businesses in Denmark
If your business operates in another country and is contemplating starting up activities in Denmark, such activities will be subject to Danish VAT. We can advise you on how to find the right business form, taking into account the VAT consequences and the commercial interests of your business.
Activities of Danish businesses abroad
Businesses starting up activities abroad may be required to register and charge VAT in the relevant country. In some countries, the failure to register, etc. will be severely sanctioned by penalties. DLA Piper's international network provides your business with access to the best local VAT advisors in the world, who can help you identify the obligations which must be observed by your business when starting up activities outside Denmark.
Cross-border trade in goods
Increased focus on VAT fraud means that Danish businesses engaged in the purchase and sales of goods in the EU are subject to ever stricter requirements to avoid implication in VAT frauds committed by others. We can advise you on the pitfalls and strict documentation requirements facing your business when you purchase and sell goods abroad to help you avoid unnecessary risks.
VAT litigation
A dispute with the Danish Tax Agency involves a variety of issues which are not only related to VAT, but very much also to procedural matters. The rules of procedure of the various instances in the tax area differ very much, and therefore disputes must be handled in different ways to achieve the best result.
At DLA Piper, we specialise in dispute resolution and are recognised as the corporate sector's preferred law firm in the area of dispute resolution. In cases involving disputes with the Danish tax authorities, our experienced litigators cooperate with our tax specialists, thus enabling us to safeguard the clients' interests in the best possible manner.
We can represent our clients before all instances, regardless of whether the case is a new case started by the Danish Tax Agency, an appeal before the Danish National Tax Tribunal or the Tax Appeals Board or a case that has proceeded to the ordinary courts.
We can advise on all aspects of VAT law, including:
- Assessment of the expected outcome of a case as well as strategic considerations on how to proceed
- Preservation of evidence, including the commissioning of expert reports
- Dialogue with the Danish Tax Agency in the first instance
- Reversal of decisions or extension of payments
- Appeals before the Danish National Tax Tribunal or the Tax Appeals Board
- Litigation before the courts
- Cases before the European Court of Justice
- Reimbursement of costs
- Binding tax assessment notices and cases before the Danish Tax Council
- Tax penalties and other sanctions
