- The abuse principle means that individuals cannot invoke EU law in a way that constitutes tax evasion or abuse.
- National authorities and courts can in such cases deny a right that follows from the VAT Directive.
- This applies regardless of which right in the VAT area is affected by the evasion.
- The principle has been applied in various cases concerning transactions that are part of a tax fraud, for example, so-called carousel trading.
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"
- VAT Treatment of Loyalty Points in Lyko’s Scheme: Not Classified as Vouchers, Says AG Kokott
- Sweden Announces Temporary VAT Reduction on Food to Support Economy and Households
- Sweden Plans to Cut VAT on Dance Events to 6% in 2026 Budget
- Swedish Tax Court Clarifies VAT Rules for Foreign EV Charging Services and Network Access Fees
- ECJ C-436/24 (Lyko Operations) – AG Opinion – VAT Treatment of Loyalty Program Points
