Judgment of the Supreme Administrative Court of 10 January 2022, case no. 3809-3811-21
Through a ruling in the Supreme Administrative Court, the Swedish Tax Agency’s position Deferral of change can only be granted if there is tax or fee to pay for the current accounting period (2020-08-31, no. 8-454806).
The judgment states that when the Tax Agency demands a refund of previously credited excess input VAT, the agency must consider the issue of deferral of change in the usual way, as it is a matter of tax to be paid.
Source: skatteverket.se
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