Date: 2022-11-21
Number: 8-1936547
The statement on fisheries law, value added tax, dated March 22, 2012, dnr 131 186274-12/111 , shall no longer be applied.
The position statement only clarifies that a fishing team can be a simple company. What constitutes a simple company has, after the position was published, developed by the Supreme Administrative Court through HFD 2016 note. 29 and by the European Court of Justice through C-312/19, XT. With regard to legal developments, the information that a fishing team can be a simple company can appear directly from Legal Guidance as a clarification. The position statement shall therefore no longer be applied.
Source: skatteverket.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
