- The content of the page has been revised due to the Swedish Tax Agency’s position on the division of input value-added tax.
- The position has been developed in response to the Supreme Administrative Court’s ruling that articles 173.1 and 174 of the VAT Directive have direct effect.
- A taxable person can choose to rely directly on these articles to determine the deductible proportion of input tax.
- The position statement includes extensive changes to the previous information on the page.
- In addition to new information from the position statement, the content on the page has been restructured.
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.