In the trotting and galloping sport, premiums are paid to horse owners, breeders and trainers. The payments are made by various representatives in the trotting and galloping sport and those who arrange the competition races. There are established requirements for when payment can be made.
The Supreme Administrative Court has considered that it is a question of turnover of a service when a horse owner allows his trotting horse to participate in a premium race against a compensation that is paid on condition that the horse completes an approved race (HFD 2022 ref. 3).
The question is how other forms of premiums in the trotting and galloping sport should be handled in terms of VAT. Do a horse owner, a breeder and a trainer provide services for remuneration when they receive other prizes from representatives in the trotting and galloping sport?
Source: skatteverket.se
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