The Supreme Administrative Court has established a prior ruling and considered that a horse owner sells a service when he allows a horse to participate in a premium race for compensation that is paid if the horse has completed an approved race. The court considers that the owner’s premium is not characterized by such randomness that precludes that there is a direct connection between the implementation of an approved premium race and the premium ( HFD 2022-01-10, case no. 4352-21 ).
The Swedish Tax Agency is analyzing the ruling and is currently reviewing the position of Premier in the trotting and galloping sport , no. 8-139181. The part of the decision that relates to premiums paid to the owner of a trotting horse who has completed a premium or qualifying race in an approved manner and within an ideal time no longer applies due to the judgment.
Source: skatteverket.se
