- The Supreme Administrative Court ruled that a VAT-registered company that has not conducted any economic activity cannot claim deduction for input tax
- The case involved a company that had registered based on conditions that were not met, as the economic activity was carried out by its subsidiary
- The registration did not give the company legitimate expectations that the tax authority would consider it as conducting economic activity
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.
