SRN states initially that it is a question of a chain transaction, i.e. that the electricity must be considered transferred in two stages – first from the operator to the Applicant and then from the Applicant to the customer. The applicant therefore sells a product.
Furthermore, according to SRN, it is a composite provision where electricity is the main part that the customer requests. This is because the service is not something that the customer can be considered to have requested separately, but only a means to be able to charge the car.
SRN’s conclusion is thus that the Applicant is selling a composite provision of a product.
Source: svalner.se
Latest Posts in "Sweden"
- Clarification on Taxable Garage Rentals by Housing Associations Not Linked to Permanent Residences
- Swedish Tax Court Clarifies 6% VAT Rate for Mini-Golf Facilities Meeting Sports Standards
- Supreme Administrative Court Judgment on Input Tax Deduction
- 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
