The EU Court of Justice rules (in C-248/20) that Sweden is in breach of EU law by claiming immediate refund of the VAT deducted by Skellefteå during the preparatory phase of the planned construction of an office building, which was ultimately not built.
See also ECJ C-248/20 (Skellefteå Industrihus)
Source: taxlive.nl
Previous posts about this case can be found here.
Latest Posts in "European Union"
- ECJ/General Court VAT Cases – Pending cases
- ECJ VAT Cases decided in 2025
- ECJ C-726/23 (Arcomet Towercranes) – Judgment – Transfer Pricing Adjustment for intra-group services subject to VAT; documentation required
- Public Consultation on Tobacco taxation – excise duties for manufactured tobacco products
- ViDA Assessment Checklist: 28 key questions for evaluating vendors