- In certain cases, the Swedish Tax Agency considers that control fees, parking fines, and additional charges should be included in the compensation for the original service, such as parking or public transport. For parking on private land, control fees are part of the parking compensation if conditions are violated. For street parking, parking fines are part of the agreement with the municipality and subject to VAT, unless issued for traffic order maintenance. Additional charges for traveling without a valid ticket are considered part of the transport service compensation and subject to VAT. These issues arise from the EU Court’s decision in C-90/20, Apcoa Parking Denmark.
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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