The statement on the exemption from tax liability for dental care, value added tax, dated 30 September 2014, dnr 131 532883-14/111 shall no longer be applied. What the position expresses is evident from the judgment of the Supreme Administrative Court HFD 2013 ref. 67 and European Court C-91/12 PFC Clinic. What appears from the position can be seen as such information which is only a clarification. The information can therefore appear directly from the Legal Guidance. There is therefore no longer any reason to retain the position.
Source: skatteverket.se
