EU: CJEU referral on VAT group ownership requirements (Denmark)
Clarification on whether national laws requiring 100% ownership for VAT group eligibility are precluded by EU law
The High Court of Eastern Denmark (Østre Landsret) on April 1, 2025, filed a request for a preliminary ruling from the Court of Justice of the European Union (CJEU) concerning the compatibility of Danish national legislation regulating the creation of value added tax (VAT) groups with VAT Directive (2006/112).
The court seeks clarification on whether national laws requiring 100% ownership for VAT group eligibility are precluded by EU law and if Article 11 of the VAT Directive can have direct effect, allowing taxable persons to rely on it for VAT group registration.
For more information, contact a KPMG tax professional in Denmark:
Casper Bjerregaard Eskildsen | casper.eskildsen@kpmg.com