Case law: The Supreme Administrative Court has considered that acquisition of the claim and subsequent measures to have it determined do not constitute turnover

The Supreme Administrative Court has stated that a company that acquired refund claims from tenants who had sublet residential apartments and paid a rent that was not reasonable (overrenting) was neither considered to be providing any service for compensation nor to be carrying on an economic activity. The company took measures to have the claims to which the claims referred established and subsequently collected the claims in its own name. The court considered that the meaning of the agreement could not be considered to be that the company provided the tenant with any service, but that the company acquired the tenant’s claim on the landlord and the right to take measures to have it determined and then collect it on its own account (HFD 2022-10-19, case no. 3261-22).

Source: skatteverket.se

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