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New information due to covid-19 regarding VAT treatment of bad debts

The Swedish Tax Agency has published a new guideline with the purpose to facilitate companies’ VAT treatment of bad debts. We explain what ...

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Exemption from customs duties and VAT on imports: an effect of Covid-19

When importing goods from non-EU countries, customs should be cleared and customs duties and VAT should be paid. As a result of the ...

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VAT reporting during the Corona crisis

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 ...

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Tax on plastic carrier bags - what to know

The Swedish government has proposed that tax on plastic carrier bags should be levied from 1 May 2020. What does the legislation prescribe ...

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New report: Tax measures in response to COVID-19

Governments around the world are introducing tax measures to support companies who are financially affected by covid-19. In an extensive ...

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Possible deferral of payment regarding taxes and fees

In order to mitigate companies' temporary liquidity problems as a result of Covid-19, the Government proposes a possibility of postponement ...

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Mikael Carlén sums up 2019 and wishes you Happy Holidays!

2019 has been an interesting and exciting year. During the spring, Tax & Legal conducted a survey, “Skattebarometern 2019”, of attitudes ...

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Extended scope for tax deferral treatment in China

We have previously written an article with an overview of the different proposals for the purpose of improving the business climate for ...

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Mikael Carlén wishes you Happy Holidays!

2018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there ...

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New position – contracting of medical care personnel will be liable to VAT

As previously reported in Tax matters, the Supreme Administrative Court has announced a judgment (HFD 2018 ref. 41) implying that VAT is to ...

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Important change as regards VAT on the contracting of medical care personnel

The Supreme Administrative Court (HFD) has determined that a staffing agency’s contracting out of medical care personnel is liable to VAT. ...

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Brexit – Where are we headed?

After last weeks stranded meeting in Brussels, it is even more important for companies to prepare themselves for a variety of scenarios ...

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Changed VAT regulations for electronic services

The Government has proposed simplified rules for smaller companies with cross-border operations in electronic services applying to sales to ...

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Sweden’s Chemical Tax – What is happening?

The Council for Advance Tax Rulings has announced two advance rulings regarding taxation of electronic products packaged together with ...

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Who is the ultimate consumer of electricity in a data center?

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 ...

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Improved business climate for foreign investors in China

Do you operate business or make investments in China, or have intentions in entering the Chinese market? This article will provide a brief ...

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EU Commission proposes far-reaching VAT reform – part 2

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. ...

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Mikael Carlén wishes you a nice summer!

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 ...

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Tourist passes or cards are not seen to comprise a multiple use voucher

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 ...

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EU Court rules on third party trade

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 ...

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Simplifications for the Law on Tax on Chemicals Proposed

After criticism was presented regarding the tax on chemicals, a third type of tax liable entity is proposed – the registered consignee. A ...

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New VAT provisions as regards vouchers

Currently, the EU VAT Directive lacks provisions as regards how vouchers (for example gift coupons, gift cards and other value ...

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Most popular Tax matters posts during 2017

During 2017, a large number of tax proposals were presented and discussed in Sweden. The 3:12 committee’s report, the real estate packaging ...

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The Swedish Tax Agency’s view of deduction of VAT in conjunction with the sale of subsidiaries

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 ...

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Mikael Carlén wishes you Happy Holidays!

2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied ...

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EU Commission proposes extensive VAT reform

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 ...

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Tax proposals in the autumn budget for 2018 – a summary

Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within ...

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Mikael Carlén wishes you a nice summer!

During the spring, a large number of tax proposals were presented and discussed. The 3:12 Committee’s proposal was presented in March and ...

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Almedalen 2017 – a brief summary

Now, Almedalen week is over for this year, and amongst the topics discussed was the real estate packaging proposal and how it will impact ...

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How could Swedish companies be affected by Brexit and an American tax reform?

Brexit has been initiated and in the US there is a discussion about a major tax reform. What will be the effects of these developments for ...

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