In a judgment issued on May 5, 2023, the Supreme Administrative Court (HFD) explains that letting can be subject to voluntary tax liability for VAT even when a premises is used by several tenants without any of them having exclusive rights to a specific area.
Source: unumtax.se
Latest Posts in "Sweden"
- Sweden Updates VAT Guidance on Asset Transfers in Business Transfers
- Swedish Court Confirms EU VAT Deduction Methods for Mixed Property Companies
- 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
