- A company in the automotive industry offers company cars to its employees, some of which are equipped with test equipment to generate data necessary for product development
- The data generated during the use of these cars is considered to be used in the company’s operations, even when the cars are driven for private purposes
- The Supreme Administrative Court has ruled that the cars used in the test operations can be considered as used for the company’s taxable transactions, allowing the company to deduct the input tax on operating costs.
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.
