Article 132 (1) (m) has no direct effect as to the services covered. This means that the provision cannot be invoked directly before a national court for the purpose of applying the exemption to services closely related to sports or physical training which are not covered by national law ( C-488/18, Golfclub Schloss Igling ).
Source: skatteverket.se
Latest Posts in "Sweden"
- Sweden Plans Temporary VAT Cut on Food from 12% to 6%
- Sweden Proposes Temporary VAT Cut on Food and Water from 2026-2027
- VAT Treatment of Loyalty Points in Lyko’s Scheme: Not Classified as Vouchers, Says AG Kokott
- Sweden Announces Temporary VAT Reduction on Food to Support Economy and Households
- Sweden Plans to Cut VAT on Dance Events to 6% in 2026 Budget
