A case before the Supreme Administrative Court (SAC) in Sweden concerned whether a holding company that provides management services to its subsidiaries can recover value added tax (VAT) on costs it incurred in relation to the disposal of shares in its subsidiaries as input tax.
SAC decision
The SAC concluded that the settled Court of Justice of the European Union (CJEU) case-law does not support a distinction in the right to recover VAT depending on the basis that the economic activity carried out by a taxable person is in respect of third parties as opposed to related parties.
Source: KPMG
Latest Posts in "Sweden"
- Delivery Date for Property Transfer: Tax Implications When Seller Constructs Building or Develops Land
- Delivery Date for Real Estate Transfer: Key VAT Considerations According to Swedish Tax Agency
- Delivery Time for Real Estate Transfer: VAT Implications and Determining the Relevant Date
- Allocation of Input VAT: Deductions, Private Use, and Restrictions under Swedish and EU Law
- Allocation of Input VAT in Mixed Activities: New Guidelines from 2025 and EU Directive Application
