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
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