Date: 2023-05-03
Number: 8-2352552
The statement on stakes in stakes races within trotting and galloping, dated May 26, 2016, dnr 131 209194-16/111 , shall no longer be applied.
The position statement has been developed to clarify how efforts in effort races within trot and gallop are to be assessed. The Tax Agency has explained its view on what constitutes sports services in the position statement “Opportunity to exercise sports activities and access to sports events, VAT” dated 21 December 2022, dnr 8-2056195. As it is clarified in another position how participation fees for sports competitions are to be assessed, what appears in the position regarding stakes in stake races within trots and gallops can be seen as such information which is only a clarification. The information can be found directly in Legal guidance. There is therefore no longer any reason to retain the position.
Source: skatteverket.se
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