- The Supreme Administrative Court ruled that a person who competes with 3-4 horses in trotting races against a starting fee is engaged in economic activity subject to VAT
- Skatteverket will review its position on taxable persons engaged in economic activity in light of this ruling
- The case involved a company providing horses for racing, with the court determining it to be engaged in economic activity
- Skatteverket disagrees with the court’s ruling and will review its guidelines on taxable persons engaged in economic activity in trotting and galloping races
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.
