The position statement “Questions on the application of the judgment of the EC Court in the case C-152/02 Terra Baubedarf-Handel”, dated September 23, 2004, dnr 130 565227-04/113 , shall no longer be applied.The Swedish Tax Agency clarifies in its position that it is the provisions of the Value Added Tax Act (1994:200) and what is considered good accounting practice that determine at what time the right to deduct begins and that the current ruling from the EU Court does not imply any change to this. What appears from the position can be seen as clarifying information that can appear directly from Legal Guidance. There is therefore no reason to retain the position.
Source: www4.skatteverket.se
