Sweden Seeks CJEU Ruling on VAT Re-valuation for Supplies between Related Parties

Sweden has requested a preliminary ruling from the CJEU regarding the re-valuation of supplies for VAT purposes.
The Swedish Tax Agency has been re-valuing supplies between related parties successfully.
A case in the Supreme Administrative Court involves a parent company valuing its supplies using a cost-plus method.
The STA argues that the parent company should value its supplies based on its whole cost base.
The taxpayer objects to the STA’s arguments and believes the cost-plus method is in line with market practices.
The Supreme Administrative Court has requested a preliminary ruling from the CJEU on the compatibility of national regulations with the VAT Directive.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.