New: 2023-06-07Deductions according to ch. 7 § 3 LSE assumes that the taxpayer has sold the biogas or biodiesel to someone who is not an aid recipient with the intention that the latter will consume the fuel for heating. A taxpayer may therefore not make a deduction according to ch. 7. § 3 LSE for tax on biogas or biodiesel that the taxpayer has sold to someone who in turn has sold the biogas or biodiesel for heating to someone who is not a beneficiary.
Source: www4.skatteverket.se
Latest Posts in "Sweden"
- 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
- Tax Exemption Not Applicable for Private Purchases by Force Members, Effective September 2025
- Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies
