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"
- 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
