- Swedish Tax Court issued Advance Notice clarifying VAT Directive’s turnover-based calculation method
- Housing association leases both exempt condominiums and taxable premises
- Taxpayer sought clarification on using turnover-based method for input tax allocation
- Tax Agency initially held that VAT Directive Articles couldn’t be directly applied
- Tax Court clarified that taxpayer could invoke direct effect of articles and apply turnover method for input tax allocation
Source: news.bloombergtax.com
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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