The Supreme Administrative Court, which requested the preliminary ruling from the European Court of Justice in case C-812/19 Danske Bank, thus found that the Swedish branch as acquirer of the services is liable to tax provided that other conditions for tax liability are met (HFD 2021-06-24, case no. 6695-18).
Source: skatteverket.se
Latest Posts in "Sweden"
- Assessment of Single or Multiple Supplies for VAT Purposes: New Method and Classification Guidelines
- Nordic E‑Invoicing and E‑Reporting Updates – Q1 2026
- Government Opens Consultation on VAT Rule Amendments to Combat Fraud and Clarify Cross-Border Trade
- Upphandlingsmyndigheten set to assume Peppol-related responsibilities
- Swedish Tax Court Clarifies VAT Exemption Criteria for Medical Care Services in Advance Notice
