- The page has been updated due to the publication of the statement “Transactions that include a right to property together with other parts”.
- Three other statements are no longer applicable: “Access to premises for a shorter period as part of a single composite supply”, “Granting of a guaranteed office space with certain goods and services”, and “Rental of premises equipped with certain equipment for healthcare activities”.
- Some judgments from the Administrative Court and advance rulings have been removed.
- The section below has been moved to the heading “One or more transactions
- when subordinate transactions are specifically regulated by law”.
- Four examples have been moved from the section on one or more transactions:
- Meeting rooms, auditoriums, classrooms, and similar premises
- Short-term rental of premises or facilities for sports activities
- Premises for conferences, theater, banquet halls, and similar
- Sidewalks, street areas, vacant land, etc.
- Market trading and markets
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.
