Sweden Supreme Administrative Court ruling – Tax liability for co-location services and activity-based workplaces 10 February 2021117 views1 min read Source KPMG Deloitte PwC See also ECJ C-215/19 (Veronsaajien oikeudenvalvontayksikkö – A Oy) – Judgment – Colocation services are not “real estate related” services Exemption Place of supply Real Estate/Immovable Property VAT payment deferral allowed in Sweden when changing VAT return frequency E-commerce: how to navigate the new VAT rules