- The decision regarding “Deduction right for a co-owner in a joint property managed by a joint property association; value added tax” will no longer be applied
- The decision was made on February 28, 2024
- It was based on the assessment in the decision “Joint property associations’ supplies to members, value added tax” dated February 15, 2022
- Due to rulings from the Supreme Administrative Court on February 20, 2024, the decision on joint property associations’ supplies to members is no longer applicable
- Therefore, the decision on deduction right for a co-owner in a joint property should no longer be applied.
Source: www4.skatteverket.se
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"
- 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
- Position on VAT Business Transfers No Longer Applicable After Supreme Administrative Court Ruling