- Swedish Tax Agency updated guidance based on ECJ decision
- Actual use takes precedence over intent for deductibility of input VAT
- Input VAT for consulting services related to market survey for acquiring shares is deductible
- VAT for loan payments not deductible if intended investments not carried out
Source: news.bloombergtax.com
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.
