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
