- Two cases were decided by the Supreme Administrative Court regarding registration decisions
- In one case, a parent company was registered based on providing services to a subsidiary, but had not conducted any economic activity
- The court found that the registration was based on conditions that were not met, and did not give the company legitimate expectations
- In another case, a company was registered for VAT based on outdated legal interpretations regarding prize money in horse racing
- The court ruled that the company could not expect the tax authority to continue considering it as conducting economic activity
- The decisions highlight the importance of registration for the right to deduction
- The cases involve businesses in the horse racing industry.
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.
