- The stance on fees for cancellations and no-shows regarding VAT will no longer be applied.
- The decision dated February 13, 2014, is now obsolete.
- The Swedish Tax Agency clarified its view on VAT for cancellations and no-shows.
- The stance was based on EU Court of Justice cases such as C-250/14 and C-289/14.
- The information is now available directly in legal guidance, making the stance unnecessary.
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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