Number: 8-2060998
Judgment of the Supreme Administrative Court on 29 June 2022, case no. 511-21
In ch. 6 Section 3 of the Value Added Tax Act (1994:200), ML, states that if a taxpayer has been declared bankrupt, the bankruptcy estate is liable for tax for turnover in the business after the bankruptcy decision.
The Supreme Administrative Court has stated, thereby clarifying the provision in ch. 6. § 3 ML, that a condition for a bankrupt estate to be considered to have sold some assets is that the estate can dispose of them as owner. A prerequisite for the estate to be able to dispose of them as owners is that the assets are included in the estate. In order for the assets to be considered part of the estate, it is required that they can be seized for the debts of the debtor, i.e. the natural or legal person who has been declared bankrupt.
As a result of the Supreme Administrative Court’s judgment, it is instead the debtor who is liable for tax for sales in the business of assets that cannot be levied against the debtor’s debts. The right to dispose of these assets still remains with the debtor, which means that the debtor is liable for tax if the turnover is taxable.
Source: skatteverket.se
