- The Supreme Administrative Court has ruled in four cases that contributions collected by a joint property association from its members are not subject to value-added tax
- These contributions are not considered payment for a service or delivery of goods
- Joint property associations whose income consists only of these contributions are not considered to be conducting economic activities
- The Swedish Tax Agency is currently analyzing the court rulings and will provide further guidance in the future.
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.
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