Sweden Clarification: Charging of electric vehicles constitutes turnover of goods (electricity) 11 April 2022
Sweden Government presents package of measures to meet price increases for fuel and electricity as a result of the invasion of Ukraine 15 March 2022
Sweden Community associations and other economic associations must in certain cases report VAT on payments from members 11 March 2022
European UnionSweden Flashback on ECJ Cases – C-29/08 (SKF) – VAT deduction related to disposal of shares if there is a direct and immediate link with the overall economic activities 03 March 2022
European UnionSweden Commentary on ECJ C-637/20 (Opinion) – AG proposes that a city card should be seen as a multi-function voucher 28 February 2022
Sweden Case: the significance of the registration for the right to deduct in the case of supplies without compensation 26 February 2022
Sweden Clarification: For the right to deduct when purchasing shares, the holding company shall participate in the management of the particular company being acquired 26 February 2022
European UnionSweden ECJ C-637/20 (DSAB Destination Stockholm) – AG Opinion – City card is a multi-purpose voucher 24 February 2022
Sweden 2022 Budget VAT Measures: Increase registration threshold & reduced VAT rate on repairs as of July 1, 2022 24 February 2022
Sweden Proposals: Increased turnover limit for exemption from VAT & Further reduced VAT on certain repairs 22 February 2022
Sweden Contribution capital to economic associations that operate various types of facilities 17 February 2022
Sweden Postponement of change in the recovery of previously credited excess input VAT 08 February 2022
Sweden Sweden clarifies tax point for services between a card issuer and a network operator 03 February 2022
Sweden Legal case: an interbank fee for card payments has been considered to constitute turnover 21 January 2022