The Swedish Tax Agency makes it clear in its position that the provision of places for setting up boats and caravans is taxable.
That the provision of berths for boats is taxable is clear from legal practice, see e.g. RAW 2007 ref. 13 and C-428/02. The assessment relating to caravans can be seen as a clarifying example of the Swedish Tax Agency’s view on the provision of places for parking means of transport. The information can be found directly in Legal guidance. There is therefore no longer any reason to retain the position.
Source: skatteverket.se
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