Stance “VAT; taxation basis in case of correction afterwards” shall no longer be applied

The opinion on taxation basis in case of correction afterwards, dated May 12, 2014, dnr 131 253470-14/111 , shall no longer be applied.

The position statement has been developed to clarify how the tax basis for value added tax must be handled in the event of a correction afterwards. The assessment has been made based on HFD 2012 ref. 56 and C-249/12 and C-250/12, Tulica. Subsequently, the European Court of Justice has issued another judgment C-521/19, CB, which clarifies how the tax base must be calculated in the event of correction afterwards. What appears from the position can be seen as such information which is only a clarification. The information can therefore appear directly from the Legal Guidance. There is therefore no longer any reason to retain the position.