The provisions in ML mean that the right and obligation to adjust deductions for input tax can in several cases pass from the person who hands over an investment good to the new owner.
Latest Posts in "Sweden"
- ECJ C-436/24 (Lyko Operations) – AG Opinion – VAT Treatment of Loyalty Program Points
- Sweden Proposes Temporary VAT Reduction on Food and Bottled Water Starting April 2026
- Sweden Cuts Food VAT by Half: 2026-2027 Budget Eases Household and Business Costs
- Additional Documents May Be Required to Prove Deduction Rights Beyond Invoice Compliance
- Clarification: Incorrect VAT Charge Not Present If Invoice Only States Tax Included
