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Right to VAT Deduction in Subsidiary Share Sales: Court Ruling and Implications

The Swedish Tax Agency (Skatteverket) is appealing a court decision that allowed a holding company to fully deduct input VAT related to the sale of shares in a subsidiary, despite the holding company’s passive management of some subsidiaries, which the Tax Agency argues should limit the deduction.

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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