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New VAT practice regarding so-called “dispute financing”

On 19 October, the Supreme Administrative Court, HFD, issued a judgment on the question of how third-party financing of disputes should be handled from a VAT perspective.

According to the HFD, a business does not fall within the scope of VAT when a financier, in exchange for an advance payment, acquires a tenant’s repayment claim against its landlord.

Source: svalner.se

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