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Court Rulings Confirm Horse Racing for Entry Fees as Economic Activity for VAT Purposes

  • Page updated on 2025-05-23 with a legal case comment
  • Case involves economic activity and value-added tax
  • Court ruled that horse racing for entry fees is an economic activity
  • Considered factors include continuous income, long-term operation, and use of horses
  • Similar rulings were made by other courts on the same day
  • Economic activity can be of smaller scale than previous cases
  • Previous guidelines on taxation for horse racing are now outdated
  • Guidelines will be revised

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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