In a judgment on 7 October 2021, the Supreme Administrative Court (HFD) finds that preferential customs duties can be taken into account despite non-compliance with customs legislation. HFD also states that the Swedish Customs should not decide on VAT as the Swedish importer, who was VAT registered in Sweden, had submitted a declaration before the Swedish Customs’ decision was made.
Latest Posts in "Sweden"
- Sweden Proposes Temporary VAT Cut on Food and Bottled Water from April 2026 to December 2027
- Sweden to Launch Online Tax Audits Allowing Direct Access to Business Records from April 2026
- Board Member Assignments No Longer Deemed Independent Economic Activity for VAT Purposes
- Market Value Replaced by Residual Value for Tax Assessment of Goods Withdrawals per EU Court Practice
- Proposal to temporarily reduce VAT on food
