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Supreme Court of Denmark

No claim for a VAT refund 

Case no. 374/2010
Judgment 28 September 2012
Learn2Lead A/S
Intervener: The Danish Chamber of Commerce
vs.
The Danish Ministry of Taxation

Course provider did not have full right of deduction of VAT on purchases etc. relating to accommodation and meals for the company's course participants in 2003-2004 

The Supreme Court held that the provision in force at that time in s. 42(3) of the Danish VAT Act (previously subsection (2)) was not in contravention of the so-called stand-still clause in art. 17(6) of the EU's Sixth VAT Directive. Lean2Lead A/S did, thus, not have full right of deduction of VAT on purchases etc. relating to accommodation and meals for the company's course participants. (Dissenting opinion). 

The High Court had reached the same conclusion. 

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