Date: 2022-11-21
Number: 8-1936547
The statement on fisheries law, value added tax, dated March 22, 2012, dnr 131 186274-12/111 , shall no longer be applied.
The position statement only clarifies that a fishing team can be a simple company. What constitutes a simple company has, after the position was published, developed by the Supreme Administrative Court through HFD 2016 note. 29 and by the European Court of Justice through C-312/19, XT. With regard to legal developments, the information that a fishing team can be a simple company can appear directly from Legal Guidance as a clarification. The position statement shall therefore no longer be applied.
Source: skatteverket.se
