For multinational businesses engaged in cross-border trade, understanding VAT liability on imports is critical for ensuring compliance and managing financial risks. In Sweden, legal uncertainty surrounding import VAT has intensified, particularly in cases where customs regulations are breached. While recent rulings from the Swedish Supreme Administrative Court (Högsta Domstolen, or HFD) have provided guidance, discrepancies remain in how authorities apply these decisions.
Source: www.internationaltaxreview.com
Latest Posts in "Sweden"
- Reassessment Statement on Tax Base for Staff Meals in Restaurants No Longer Applies
- Clarification: Who Qualifies as a Transport Operator According to the Swedish Tax Agency
- Taxation of Criminal Activities: Income and VAT Implications for Individuals under Swedish Law
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Guidance
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Tax Agency Statement
