- The case is about voluntary taxation for VAT during the construction phase
- The Court of Appeal ruled that the intention to use the building in a certain way is a requirement for voluntary taxation
- The Tax Agency disagrees with the ruling and has appealed to the Supreme Administrative Court
- The Tax Agency believes that the applicant must already be the owner of the property for voluntary taxation to be granted
- The company is a partial owner of the property where the building will be constructed
- The intention is for the company to become the sole owner of both the land and the building for rental purposes
- The Court of Appeal believes that the intention to use the building in a certain way is a key factor for voluntary taxation
- The Court of Appeal also stated that joint ownership does not require all owners to apply for voluntary taxation
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.
