In Denmark it works this way ..
I myself is a modulary student, did my PPL(H) last summer, doing hourbuilding now along with ATPL(H) theory. After that, the CPL(H) will be completed ..
To get the VAT returned in Denmark as a modulary student, I just have to complete the CPL(H) after the PPL(H) and ATPL(H) theory or with no more than 1 year of break in between and as long as I have signed a contract with the respective FTO for completing a CPL(H) before starting on the PPL(H) ..
Then the Danish government consider it all as one education ..
Nothing else to it over here ..
Also the IR-rating is VAT free in Denmark, when the pilot has a CPL(H) ..
Kind of strange that things are so different from one EU country to another

..