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Exemption of VAT for capital contributions to economic associations managing facilities repealed

  • Decision to exempt investment capital for economic associations operating various facilities from value added tax no longer applies
  • Date: February 27, 2024
  • Reference number: 8-2799930
  • Decision dated February 15, 2022, reference number 8-1463487, no longer applies
  • Ruling from the Supreme Administrative Court on February 20, 2024, cases no. 1006-23 and 2819-23, overrides the previous decision and should not be applied anymore.

Source: www4.skatteverket.se

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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