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Sweden Tax Agency Explains Input VAT Deductions by Residential Buildings Associations for Solar Plant Investments

The Swedish Tax Agency Nov. 4 issued guidance on input VAT deductions for solar plant investments by a residential building association, stemming from three Supreme Administrative Court decisions. The cases involved the association taking a VAT deduction for the sale of two-thirds of the electricity produced by a solar plant mounted on the roof of their residential building.

Source: bloombergtax.com

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