Date: 2022-10-06
ID: 8-2018049
The stance “Simplified accounting – transfer instead of intra-Community sales?” dated 2010-12-10, dnr 131 780466-10/111 , shall no longer be applied. The legal assessment in the position can be seen directly from the provisions of the Value Added Tax Act (1994:200).
Source: skatteverket.se
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