For multinational businesses engaged in cross-border trade, understanding VAT liability on imports is critical for ensuring compliance and managing financial risks. In Sweden, legal uncertainty surrounding import VAT has intensified, particularly in cases where customs regulations are breached. While recent rulings from the Swedish Supreme Administrative Court (Högsta Domstolen, or HFD) have provided guidance, discrepancies remain in how authorities apply these decisions.
Source: www.internationaltaxreview.com
