Date: 2023-05-31Number: 8-2396636The statement Questions about value added tax in connection with the EC judgment Stockholm Lindöpark AB, C-150/99, dated January 24, 2002, dnr 935-02/100 , shall no longer be applied.The Swedish Tax Agency clarifies in its position that a company has the option of applying direct effect or requesting damages if national law conflicts with Union law. In later practice, for example C-319/12, MDDP, the Court of Justice of the EU has clarified that the VAT Directive’s system means that the deduction for input tax is linked to the collection of output tax. What appears from the position can be seen as such information which is only a clarification. The information can be found directly in Legal guidance. There is therefore no longer any reason to retain the position.
Source: www4.skatteverket.se
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