Sweden Mosquito control service to the municipality against compensation constitutes turnover subject to VAT 21 hours ago
Sweden Supreme Administrative Court provides guidance on assessment of “real” establishment 1 month ago
Sweden Clarification due to corona: Postponement and application of the position “Tax surcharge in the event of deduction for incorrectly charged VAT” 1 month ago
Sweden Judgment of the European Court of Justice C-787/18 of 26 November 2020, taking over the obligation to adjust deductions for input VAT 2 months ago
Sweden COVID-19: Proposal to defer payment of VAT for the accounting periods October to December 2020 2 months ago
European UnionSweden ECJ Case C-787/18 (Sögård Fastigheter AB) – Judgment – VAT adjustment, sale of capital goods, TOGC 2 months ago
European UnionSweden Flashback on ECJ cases C-7/13 (Skandia) – Judgment – Supply of services between head office and branch part of VAT group constitutes a taxable transaction 2 months ago
Sweden Right of deduction for the purchase and installation etc. of a photovoltaic plant for micro-production of electricity 2 months ago
Sweden Drawing up statements to assess the insured’s care needs is covered by Article 132(1)(g) of the Directive 2 months ago
Sweden Position: Sale of goods to visitors from a country outside the EU – use of the goods before departure 3 months ago
Sweden Sale of goods to visitors from a country outside the EU – use of the goods before departure, VAT 3 months ago
Sweden Budget 2021: Proposal for reverse-charge for mobile phones, integrated circuits, game consoles, tablets, and laptops above 100KSEK 3 months ago
Sweden VAT rate for various assignments in connection with radio, television or film production 3 months ago
Sweden Swedish Tax Agency does not share the Court of Appeal’s assessment re holding company’s right to deduct VAT 3 months ago
Sweden New VAT guidelines (one for goods/one for services) from the Swedish Tax agency regarding the central but unclear concept of intermediation 4 months ago
Sweden Clarification: In the event of cancellation or cancellation, the parties can not agree that the tax base shall remain unchanged 4 months ago
Sweden Clarification: No requirement for physical return of the product upon return of goods 4 months ago