The Supreme Administrative Court has held that there was no such legal relationship that entailed a mutual exchange of services between the Church of Sweden and its organizational parts when the Church of Sweden provided IT services and administrative services to its congregations, church communities and dioceses. The services had not been provided for a fee and were thus not sold in accordance with ch. 1 § ML ( HFD 2021-02-09, case no. 4634-19–4635-19 ).
Source: skatteverket.se
Latest Posts in "Sweden"
- Clarification on Taxable Garage Rentals by Housing Associations Not Linked to Permanent Residences
- Swedish Tax Court Clarifies 6% VAT Rate for Mini-Golf Facilities Meeting Sports Standards
- Supreme Administrative Court Judgment on Input Tax Deduction
- Tax Exemption Not Applicable for Private Purchases by Force Members, Effective September 2025
- Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies
