The Supreme Administrative Court has now given judgment and confirmed that Swedish VAT must be reported on real estate services performed as part of the work to establish a wind farm in the Swedish economic zone. The judgment contains good positions both when it comes to determining whether it is a real estate service but also how such a service should be handled if it takes place within the Swedish economic zone. For example, that the purpose of the services is important and that Sweden has limited jurisdiction in the economic zone.
Source: svalner.se
