- 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.
Source: www4.skatteverket.se
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.
