Category - Sweden

Sweden

VAT rates in Sweden

27 April 2021

Sweden

ECJ answers a question concerning services performed by a trustee / good man

27 April 2021

European Union Sweden

Exemption from customs duties and VAT on imports of goods for protection against and control of covid-19 is extended.

26 April 2021

Sweden

Right of deduction for measuring equipment but not for electrical and water systems

17 April 2021

Sweden

Legal case: conditions for refusing an exemption in the event of tax evasion in another EU country

14 April 2021

Sweden

Legal case: Deduction for input tax when renting a car

14 April 2021

Sweden

Taxable person – demarcation between economic activity and private activity, VAT

14 April 2021

Sweden

New ruling – VAT liability for co-location services

02 April 2021

Sweden

When does the state’s claim for a refund of input VAT arise?

01 April 2021

Sweden

OECD TP guidelines in clash with recent VAT developments in Sweden

29 March 2021

Sweden

Transfer of only fund management mandate does not constitute a business transfer

28 March 2021

Sweden

A copyright holder provides a service for remuneration when an organizer pays a fee to be entitled to transfer the works to the public

20 March 2021

Sweden

Clarification: Sales country for distance selling is assessed on the basis of the conditions at the time of tax liability

20 March 2021

Sweden

Reverse charge for sale of certain goods, e.g. mobile phones, does not apply when applying the second-hand goods margin scheme

20 March 2021

European Union Sweden

CJEU holds ‘Reverse Skandia’ principles apply (ECJ C-812/19 Danske Bank)

16 March 2021

Sweden

Provision of activity-based workplaces together with certain services

13 March 2021

Sweden

Temporary rental of vaccination premises and voluntary tax liability

13 March 2021

European Union Sweden

ECJ case C-812/19 (Danske Bank) – Judgment – Head Office part of VAT group & its Branch are separate taxable persons

11 March 2021

European Union Sweden

Flashback on ECJ Cases C-264/14 (Hedqvist) – Buying and selling Bitcoin is exempt from VAT

03 March 2021

Sweden

Provision within the denomination The Church of Sweden did not constitute turnover

28 February 2021

European Union Sweden

Flashback on ECJ cases C-111/05 (Aktiebolaget NN) – Composite supply – Supply and installation of a fibre-optic cable linking two Member States

21 February 2021

Sweden

A representative for a foreign taxable person can in turn not appoint a declaration representative

20 February 2021

Sweden

Transactions between partners and trading company/limited partnership

13 February 2021

Sweden

VAT payment deferral allowed in Sweden when changing VAT return frequency

13 February 2021

Sweden

Supreme Administrative Court ruling – Tax liability for co-location services and activity-based workplaces

10 February 2021

Sweden

E-commerce: how to navigate the new VAT rules

10 February 2021

Sweden

Updated guidance about termination of ongoing services

09 February 2021

Sweden

Rental VAT sets the bar for Covid vaccinations

07 February 2021

Sweden

Temporary deferral of payment of VAT when changing accounting period

06 February 2021

Sweden

Requirement for a special statement in the invoice

30 January 2021

Sweden

When Swedish VAT can be reported through the third country scheme

30 January 2021

Sweden

Article 132 (1) (m) of the VAT Directive has no direct effect

28 January 2021

Sweden

Ongoing services that end before the contract period has expired

28 January 2021

Category - Sweden

VAT rates in Sweden

ECJ answers a question concerning services performed by a trustee / good man

Exemption from customs duties and VAT on imports of goods for protection against and control of covid-19 is extended.

Right of deduction for measuring equipment but not for electrical and water systems

Legal case: conditions for refusing an exemption in the event of tax evasion in another EU country

Legal case: Deduction for input tax when renting a car

Taxable person – demarcation between economic activity and private activity, VAT

New ruling – VAT liability for co-location services

When does the state’s claim for a refund of input VAT arise?

OECD TP guidelines in clash with recent VAT developments in Sweden

Transfer of only fund management mandate does not constitute a business transfer

A copyright holder provides a service for remuneration when an organizer pays a fee to be entitled to transfer the works to the public

Clarification: Sales country for distance selling is assessed on the basis of the conditions at the time of tax liability

Reverse charge for sale of certain goods, e.g. mobile phones, does not apply when applying the second-hand goods margin scheme

CJEU holds ‘Reverse Skandia’ principles apply (ECJ C-812/19 Danske Bank)

Provision of activity-based workplaces together with certain services

Temporary rental of vaccination premises and voluntary tax liability

ECJ case C-812/19 (Danske Bank) – Judgment – Head Office part of VAT group & its Branch are separate taxable persons

Flashback on ECJ Cases C-264/14 (Hedqvist) – Buying and selling Bitcoin is exempt from VAT

Provision within the denomination The Church of Sweden did not constitute turnover

Flashback on ECJ cases C-111/05 (Aktiebolaget NN) – Composite supply – Supply and installation of a fibre-optic cable linking two Member States

A representative for a foreign taxable person can in turn not appoint a declaration representative

Transactions between partners and trading company/limited partnership

VAT payment deferral allowed in Sweden when changing VAT return frequency

Supreme Administrative Court ruling – Tax liability for co-location services and activity-based workplaces

E-commerce: how to navigate the new VAT rules

Updated guidance about termination of ongoing services

Rental VAT sets the bar for Covid vaccinations

Temporary deferral of payment of VAT when changing accounting period

Requirement for a special statement in the invoice

When Swedish VAT can be reported through the third country scheme

Article 132 (1) (m) of the VAT Directive has no direct effect

Ongoing services that end before the contract period has expired

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