The Supreme Administrative Court has considered that the provision of land or a building adapted for parking to someone who in turn rents out parking spaces is not exempt from tax liability. Such a transfer entails mandatory tax liability for value added tax at all levels ( HFD 2018 ref. 40 )
Source: www4.skatteverket.se
Latest Posts in "Sweden"
- CJEU Rules on VAT Treatment of Loyalty Points as Vouchers in Lyko Operations Case
- Sweden Temporarily Lowers Food VAT to 6% from April 2026 to December 2027
- Sweden Temporarily Halves VAT on Food and Bottled Water to Ease Inflation Impact
- Sweden to Temporarily Lower Food VAT to 6% from April 2026 to December 2027
- Approved: Temporary VAT Cut on Food: Reduced Rate from 12% to 6% (April 2026–December 2027)
