Date: 2023-05-31Number: 8-2396600The decision on tax liability for the provision of a parking space in several stages, dated September 22, 2004, dnr 130 557045-04/113 , shall no longer be applied. What the position expresses is evident from the Supreme Administrative Court’s ruling HFD 2018 ref. 40. There is therefore no reason to retain the position.
Source: www4.skatteverket.se
Latest Posts in "Sweden"
- Swedish Tax Court Clarifies VAT Rules for Foreign EV Charging Services and Network Access Fees
- ECJ C-436/24 (Lyko Operations) – AG Opinion – VAT Treatment of Loyalty Program Points
- Sweden Proposes Temporary VAT Reduction on Food and Bottled Water Starting April 2026
- Sweden Cuts Food VAT by Half: 2026-2027 Budget Eases Household and Business Costs
- Additional Documents May Be Required to Prove Deduction Rights Beyond Invoice Compliance
