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The position “VAT on the provision of parking spaces for boats and parking spaces for caravans” shall no longer be applied

That the provision of berths for boats is taxable is clear from legal practice, see e.g. RAW 2007 ref. 13 and C-428/02 . Against that background, what was stated in the position on caravans can be seen as such a clarifying example that can be seen directly from the Legal Guidance.Provision of space solely for setting up caravans as a winter set-up is subject to tax liability. Compare the judgments of the European Court of Justice in the cases C-428/02 Fonden Marselisborg Lystbådehavn and 173/88 Morten Henriksen .

Source: www4.skatteverket.se

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