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Position on VAT Business Transfers No Longer Applicable After Supreme Administrative Court Ruling

    The stance on transfer of business regarding non-deductible input tax will no longer apply. The decision dated February 20, 2024, is no longer valid. The Supreme Administrative Court clarified the interpretation of the provision. The court’s decision differs from the Tax Agency’s view. Guidance will now be available directly from legal guidance pages.

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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