In a preliminary ruling on May 4, 2023, the Tax Courts’ Board (SRN) has found that a community association must charge VAT not only on the association’s provision of parking spaces in parking garages, but also on the compensation received from members in the form of assessment of financial contributions and operating and alimony.
Source: unumtax.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
