- The stance on “Transfer of business when input tax would not have been deductible for the recipient” is no longer applicable.
- The Supreme Administrative Court clarified the interpretation of a specific provision, leading to an update on the page.
- The provision aims to prevent competitive distortion and aligns with the directive.
- The provision applies if the tax on the transfer would be deductible for the recipient or refundable.
- Two criteria must be met for the provision to apply: tax would be levied on the transfer, and it would be deductible for the recipient.
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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