Date: 2023-05-29
Dnr: 8-2393183
The position statement on lottery and gaming operations conducted in a single company, dated 21 August 2017, dnr 202 283902-17/111 , shall no longer be applied.
The position statement has been developed to clarify when lottery and gambling operations can be considered to be conducted as a simple company. The assessment has been made based on HFD 2016 note. 29. Subsequently, the European Court of Justice has issued a judgment C-312/19, XT, which elaborates when an activity can be considered to be conducted as a simple company. What emerges from the position can therefore 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.
Source: skatteverket.se
Latest Posts in "Sweden"
- Clarification on Taxable Garage Rentals by Housing Associations Not Linked to Permanent Residences
- Swedish Tax Court Clarifies 6% VAT Rate for Mini-Golf Facilities Meeting Sports Standards
- Supreme Administrative Court Judgment on Input Tax Deduction
- Tax Exemption Not Applicable for Private Purchases by Force Members, Effective September 2025
- Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies
