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Supreme Administrative Court on the tax basis lower than market value

The Supreme Administrative Court granted leave to appeal in a case concerning the revaluation of the tax base for VAT on client and construction services to tenant-owner associations. The question that the Supreme Administrative Court must assess is whether the method that the Swedish Tax Agency has used to calculate the tax base for the services in question can be considered to show that the compensation for these is lower than the market value.

Source Deloitte (in Swedish)

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