- The Swedish Tax Court clarified the VAT rate for mini-golf facilities. The taxpayer’s mini-golf facility meets sports standards and can host competitions. The reduced 6 percent VAT rate applies to the taxpayer’s facility as it is not recreational. The decision aligns with the CJEU’s view on sports facilities and physical activity. The Supreme Administrative Court’s stance on recreational access does not apply here.
Source: news.bloombergtax.com
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.
Latest Posts in "Sweden"
- Supreme Administrative Court Judgment on Input Tax Deduction
- Position on VAT Business Transfers No Longer Applicable After Supreme Administrative Court Ruling
- Tax Exemption Not Applicable for Private Purchases by Force Members, Effective September 2025
- Supreme Administrative Court Clarifies VAT Rules on Business Transfers; Previous Stance No Longer Applies
- VAT on Parking Space Leasing for Commercial and Residential Tenants: Updated Guidelines 2025
