VATupdate

Clarification: Example where the transferor completes his adjustment due to a change of use in case of option to tax

New: 2022-10-25

Despite the wording in ch. 8 a. § 12 ML , the Tax Agency considers that A does not have to complete the adjustment for premises 2 which means that A must repay SEK 420,000 to the state if the property is transferred in connection with a transfer of business . However, A has the right to finalize in his favor for premises 1

Source: skatteverket.se

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