Sweden Supreme Administrative Court ruling – Tax liability for co-location services and activity-based workplaces 10 February 2021
Sweden Sweden Tax Agency Extends Relief Period for VAT Base Reduction Due to Coronavirus 26 January 2021
Sweden Clarification: A package offer that includes both mobile phone and mobile subscription constitutes two separate providers 17 January 2021
European UnionSweden ECJ C-637/20 (DSAB Destination Stockholm) – Questions – City card a multi-purpose voucher? 17 January 2021
Sweden Mosquito control service to the municipality against compensation constitutes turnover subject to VAT 15 January 2021
Sweden Sweden Tax Law Board Explains VAT on Publication of Digital Teaching Material 22 December 2020
Sweden Supreme Administrative Court provides guidance on assessment of “real” establishment 06 December 2020
Sweden Clarification due to corona: Postponement and application of the position “Tax surcharge in the event of deduction for incorrectly charged VAT” 05 December 2020
Sweden Judgment of the European Court of Justice C-787/18 of 26 November 2020, taking over the obligation to adjust deductions for input VAT 01 December 2020
Sweden COVID-19: Proposal to defer payment of VAT for the accounting periods October to December 2020 28 November 2020
European UnionSweden ECJ Case C-787/18 (Sögård Fastigheter AB) – Judgment – VAT adjustment, sale of capital goods, TOGC 26 November 2020
European UnionSweden Flashback on ECJ cases C-7/13 (Skandia) – Judgment – Supply of services between head office and branch part of VAT group constitutes a taxable transaction 18 November 2020
Sweden Right of deduction for the purchase and installation etc. of a photovoltaic plant for micro-production of electricity 10 November 2020
Sweden Drawing up statements to assess the insured’s care needs is covered by Article 132(1)(g) of the Directive 08 November 2020
Sweden Position: Sale of goods to visitors from a country outside the EU – use of the goods before departure 01 November 2020