The Supreme Administrative Court has held that there was no such legal relationship that entailed a mutual exchange of services between the Church of Sweden and its organizational parts when the Church of Sweden provided IT services and administrative services to its congregations, church communities and dioceses. The services had not been provided for a fee and were thus not sold in accordance with ch. 1 § ML ( HFD 2021-02-09, case no. 4634-19–4635-19 ).
Source: skatteverket.se
