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Swedish Vat rules on tax adjustments are rejected by the Administrative Court of Appeal

The Administrative Court of Appeal has determined in a decision that the Swedish VAT rules on tax adjustment as regards real estate ...

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New developments regarding right of deduction of input VAT by holding companies

The Swedish Tax Agency has further developed its view of the right of deduction of input VAT by holding companies in conjunction with their ...

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Management of limited partnerships incurs obligation of VAT reporting

The Supreme Administrative Court has found that compensation received by a part owner for management of his or her limited partnership is ...

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New testing of right of deduction of VAT in conjunction with the sale of a subsidiary

The Supreme Administrative Court will now, once again, test whether it is correct that the Tax Agency denies deduction of VAT on consulting ...

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Swedish Tax Agency clarifies its view of VAT on factoring

In a new position statement, the Tax Agency specifies the circumstances in which factoring and invoice discounting comprise VAT liable ...

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New testing as to whether part-owners can provide management services to a limited partnership without incurring VAT liability

The Supreme Administrative Court will, once again, test the issue of whether the compensation a part-owner receives for providing services ...

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Customers have the right to re-claim printing VAT from their printers

The Supreme Court has now made a decision on the outstanding issue as regards so-called printing VAT; that is, that printing customers have ...

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Changed practice as regards VAT liability on short-term property lets

Sweden’s Supreme Administrative Court has upheld a preliminary ruling broadening the scope of VAT liability as regards short-term letting ...

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