The position statement clarifies that a transport of goods that is directly related to exports or certain imports can be considered to be traded abroad if the service is provided to the exporter, importer or recipient of the goods. This is clear from the EU Court’s decision C-288/16, “LC” IK. What is stated in the position statement can therefore be seen as a clarification and can be seen directly from the Legal Guidance. There is no longer any reason to maintain the stance.
Source: www4.skatteverket.se
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