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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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Deduction of VAT is granted for costs incurred in conjunction with the sale of shares in subsidiaries

The Supreme Administrative Court has determined in a decision that a company can be granted deduction of input VAT on costs arising in ...

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Renting out of VAT-exempt exhibition premises

The Administrative Court of Appeal believes that a property owner who is a sub-supplier to an exhibition arranger does not provide VAT ...

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New tax from 1 July – requires measures to be undertaken by everyone purchasing electronic products from abroad

As we have previously reported on in Tax matters, a new law will come into effect on 1 April 2017 regarding levying a tax on chemicals in ...

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Heavy vehicle, truck and trailer traffic will produce a surplus for public finances

An investigation report produced by PwC at the request of the Confederation of Swedish Enterprise evidences that truck transport companies ...

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VAT risk for hotels used for refugee housing

In previous position statements, the Swedish Tax Agency has described its view of VAT liability in the context of the renting out of rooms ...

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Municipal real estate sales – what’s happening with VAT?

Today, many municipalities are choosing to sell all or parts of their real estate holdings due to political or operational economic ...

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Reduced energy tax on own produced renewal solar power

The Government plans to exempt solar power from energy tax if the solar power is produced in small plants located where the electricity is ...

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How will your company’s VAT treatment be impacted by the new definition of real estate?

As we have reported on previously in Tax matters, the meaning of the term ”real estate” changed, in terms of VAT liability, at the end of ...

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Tax on waste – the term ”waste treatment plant”

The Supreme Administrative Court has decided that only waste which is transferred to a physically and cadastrially separated landfill area ...

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New VAT on prize money

The EU Court has determined that prize money received in horse racing competitions is not to be included in the taxation base for VAT. ...

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Deductions for hospitality expenses - now the clarification has arrived!

As we have previously written about in Tax matters, the rules concerning deductibility for hospitality are changing at the turn of the ...

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