The position paper “Service on goods in customs warehouses or tax warehouses”, dated 14 February 2014, ref. no. 131 770374-13/111, is no longer applicable. The position paper has been prepared to clarify the implications of the amendment to Chapter 9(c)(1) of the Value Added Tax Act (1994:200) that was implemented on 1 January 2014. What the position paper expresses is directly derived from the VAT Act and practice. Otherwise, the position paper contains only examples. This can be seen as information that is merely a clarification. The information can therefore be taken directly from the Legal Notice. There is therefore no longer any reason to retain the position paper.
Source: skatteverket.se
