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The position “Tax liability for the lease of parking space in several stages” shall no longer be applied

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

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