New: 2023-06-07Deductions according to ch. 7 § 3 LSE assumes that the taxpayer has sold the biogas or biodiesel to someone who is not an aid recipient with the intention that the latter will consume the fuel for heating. A taxpayer may therefore not make a deduction according to ch. 7. § 3 LSE for tax on biogas or biodiesel that the taxpayer has sold to someone who in turn has sold the biogas or biodiesel for heating to someone who is not a beneficiary.
Source: www4.skatteverket.se
Latest Posts in "Sweden"
- Reassessment Statement on Tax Base for Staff Meals in Restaurants No Longer Applies
- Clarification: Who Qualifies as a Transport Operator According to the Swedish Tax Agency
- Taxation of Criminal Activities: Income and VAT Implications for Individuals under Swedish Law
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Guidance
- Sweden Clarifies Input VAT Apportionment Rules for Mixed Activities in New Tax Agency Statement
