- Page updated on 2025-07-01 with a legal case comment
- Direct effect on allocation of input tax on shared costs in mixed activities
- Supreme Administrative Court ruled that the turnover-based calculation method in Article 174 of the VAT Directive can be applied directly
- This method can be used instead of the rules in Chapter 13 Section 29 of the VAT Act
- The ruling contradicts the Swedish Tax Agency’s stance on input VAT allocation
- The Tax Agency’s position will be reviewed due to this ruling
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.
