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Supreme Court of Denmark

Reduction of export refund not in contravention of EU law 
16-08-2016 

Case no. 117/2015
 

Judgment delivered on 16 August 2016


Yupex Trading A/S
vs.
The Danish Ministry of Taxation


Deducting 15% from refund of registration duty in connection with the export of vehicles from Denmark was not in contravention of EU law

The Danish tax authorities, SKAT, had paid a registration duty refund ("export refund") to Yupex Trading concerning the company's export of cars. With reference to Section 7b(3) of the Danish Registration Duty Act, SKAT deducted 15% from the calculated outstanding duty.

Yupex Trading was of the opinion that the provision in Section 7b(3) of the Registration Duty Act was in contravention of EU law, and that the company should thus receive an additional export refund payment of 15%.

The Supreme Court did not find that the 15% deduction prescribed under Section 7b(3) of the Act was in contravention of EU law. In addition, the Supreme Court found no basis for referring questions for a preliminary ruling to the EU Court of Justice.

The High Court had reached the same conclusion.

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