The Court of Justice of the European Union (“CJEU”) has ruled that intra-group services provided by a parent company to its subsidiaries should genera [...]
The Court of Justice of the European Union (“CJEU") delivered a judgment on September 4, 2025, in the case of Arcomet Towercranes (C-726/23), concerni [...]
Due to the changed conditions for the European electricity market, the Swedish Ministry of Finance has sent a memorandum for public consultation with [...]
The Swedish Tax Agency has published a new guideline with the purpose to facilitate companies’ VAT treatment of bad debts. We explain what this means.
When importing goods from non-EU countries, customs should be cleared and customs duties and VAT should be paid. As a result of the Covid-19 pandemic, [...]
The Swedish Tax Agency has announced that a company, due to the Corona crisis, may have an opportunity to change how it reports VAT. This means that a [...]
The Swedish government has proposed that tax on plastic carrier bags should be levied from 1 May 2020. What does the legislation prescribe and who wil [...]
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Governments around the world are introducing tax measures to support companies who are financially affected by covid-19. In an extensive report, which [...]
In order to mitigate companies' temporary liquidity problems as a result of Covid-19, the Government proposes a possibility of postponement with payme [...]
2019 has been an interesting and exciting year. During the spring, Tax & Legal conducted a survey, “Skattebarometern 2019”, of attitudes towards t [...]
We have previously written an article with an overview of the different proposals for the purpose of improving the business climate for foreign compan [...]
2018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there was a large f [...]
As previously reported in Tax matters, the Supreme Administrative Court has announced a judgment (HFD 2018 ref. 41) implying that VAT is to be levied [...]
The Supreme Administrative Court (HFD) has determined that a staffing agency’s contracting out of medical care personnel is liable to VAT. This decisi [...]
After last weeks stranded meeting in Brussels, it is even more important for companies to prepare themselves for a variety of scenarios when it comes [...]
The Government has proposed simplified rules for smaller companies with cross-border operations in electronic services applying to sales to private in [...]
The Council for Advance Tax Rulings has announced two advance rulings regarding taxation of electronic products packaged together with other goods. In [...]
The Swedish Tax Agency has published a guide line as to the entity to be seen to comprise the consumer of electricity used in a data center. The Tax A [...]
Do you operate business or make investments in China, or have intentions in entering the Chinese market? This article will provide a brief overview ov [...]
At the end of 2017, the EU Commission presented a proposal for an extensive VAT reform as regards B2B supplies of goods within the EU. Here, we descri [...]
The spring has been eventful, with the Tax Agency’s proposal for a new ”exit tax” and the 2018 election being the two most discussed topics. We have b [...]
In an advance ruling, The Swedish Council for Advance Tax Rulings (SRN) has stated that the provision of a pass or card entitling right to free entry [...]
The EU Court has deemed that the rules on third party trading are applicable when a middle man in a chain transaction is registered for VAT in the cou [...]
After criticism was presented regarding the tax on chemicals, a third type of tax liable entity is proposed – the registered consignee. A registered c [...]
Currently, the EU VAT Directive lacks provisions as regards how vouchers (for example gift coupons, gift cards and other value certificates, in both p [...]
During 2017, a large number of tax proposals were presented and discussed in Sweden. The 3:12 committee’s report, the real estate packaging proposal a [...]
The Tax Agency has presented a position paper describing their view of the right of deduction of VAT on costs incurred on the sale of subsidiaries. Th [...]
2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied tax increase [...]
The EU Commission has presented a proposal for the biggest VAT reform in a quarter of a century. The purpose of the reform is to improve and modernise [...]
Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within taxation in [...]