The position statement has been developed to clarify when process costs can be considered to have such a direct and immediate connection with the economic activity that the right to deduct input tax exists. The assessment has been made based on RÅ 2000 ref. 66 and the ECJ’s statements in C-98/98 Midland Bank, C-408/98 Abbey National and C-16/00 Cibo Participations. In later practice, for example C-402/12, Wolfram Becker, the Court of Justice of the EU has developed its assessment of when there can be considered to be such a connection between a purchase and the taxable person’s taxable activity. What emerges from the position can therefore 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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