In a judgment on 7 October 2021, the Supreme Administrative Court (HFD) finds that preferential customs duties can be taken into account despite non-compliance with customs legislation. HFD also states that the Swedish Customs should not decide on VAT as the Swedish importer, who was VAT registered in Sweden, had submitted a declaration before the Swedish Customs’ decision was made.
Latest Posts in "Sweden"
- Sweden to Temporarily Lower Food VAT to 6% from April 2026 to December 2027
- Approved: Temporary VAT Cut on Food: Reduced Rate from 12% to 6% (April 2026–December 2027)
- Sweden to Lower VAT on Dance Events to 6% from July 2026
- Sweden Temporarily Cuts VAT on Food and Dance Events to Support Households and Culture
- ECJ C-436/24 (Lyko Operations) – Judgment – Loyalty Points in Customer Reward Schemes Are Not VAT Vouchers
