VAT (value added tax)

Plesner advises and conducts cases – both administrative and before the courts, including the European Court of Justice – on VAT related issues.

The EU directives and the VAT rules

In recent years, there has been a great deal of focus on the VAT rules. Since the introduction of VAT in Denmark in 1967, the rules have gone from being based on national legislation to being based on EU directives.

Thus, in this area the European Court of Justice's interpretation of the rules in the form of preliminary rulings are decisive of the development of the law