The examples illustrate that a financial relationship for VAT group formation can exist through indirect ownership via a holding company, provided the holding company itself is not eligible for the VAT group. However, if multiple tiers of holding companies exist and some are excluded from the VAT group, companies further down the ownership structure may be deemed too distant to form a financial relationship with the eligible companies.
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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