In a judgment on 7 October 2021, the Supreme Administrative Court (HFD) finds that preferential customs duties can be taken into account despite non-compliance with customs legislation. HFD also states that the Swedish Customs should not decide on VAT as the Swedish importer, who was VAT registered in Sweden, had submitted a declaration before the Swedish Customs’ decision was made.
Latest Posts in "Sweden"
- Comments on ECJ case C-436/24: VAT Treatment of Loyalty Points as Vouchers in Lyko Operations Case
- Sweden Temporarily Lowers Food VAT to 6% from April 2026 to December 2027
- Sweden Temporarily Halves VAT on Food and Bottled Water to Ease Inflation Impact
- Sweden to Temporarily Lower Food VAT to 6% from April 2026 to December 2027
- Approved: Temporary VAT Cut on Food: Reduced Rate from 12% to 6% (April 2026–December 2027)
