Sweden The position “Tax liability for the provision of spaces for parking vehicles” shall no longer be applied 19 June 2023
Sweden The position taken ” VAT on the provision of a parking space to residents when the agreement was not entered into between the same parties as the agreement as the housing provision” from 2006 shall no longer be applied 19 June 2023
Sweden The position on Tax liability for the provision of a parking space in several stages shall no longer be applied 19 June 2023
Sweden The position “VAT on the provision of parking spaces for boats and parking spaces for caravans” shall no longer be applied 19 June 2023
Sweden The position “Accounting period regarding retroactive deduction for input tax” shall no longer apply 17 June 2023
Sweden The position “Deduction right for VAT on brokerage fees When acquiring property” shall no longer be applied 17 June 2023
Sweden Deliveries of goods in several stages with only one transport of the item out of the EU, VAT 17 June 2023
Sweden The position “Taxation of goods for goods transport, VAT” shall no longer be applied 17 June 2023
Sweden The position “Rental Guarantee – Tax liability for VAT” shall no longer be applied 17 June 2023
Sweden The position “Questions regarding the application of the Court of Justice in Case C-152/02 Terra Baubedarf Trade” shall no longer apply 17 June 2023
Sweden The position “VAT on the lease of parking space for housing as an agreement has not been concluded between the same parties as agreed on the housing lease” shall no longer be applied 17 June 2023
Sweden The position “Repayment of incorrectly paid VAT, a comment on the Government Court Judgment 2005-12-27, Case No. 4010-03” shall no longer be applied 17 June 2023
Sweden VAT on taxed financing grants in the construction of garage of the community association 13 June 2023
Sweden Delivery of certain assets when the input tax at the time of acquisition was not deductible 09 June 2023
Sweden The statement “Tax liability for the provision of parking spaces for vehicles” shall no longer be applied 09 June 2023
Sweden The position “VAT on the provision of parking spaces for boats and parking spaces for caravans” shall no longer be applied 09 June 2023
Sweden The position “Voluntarily liable for tax for the rental of business premises by issuing an invoice with output VAT” shall no longer be applied 09 June 2023
Sweden The statement “Incorrectly charged VAT and time for accounting of change if special reasons exist” shall no longer be applied 09 June 2023
Sweden The position “Change of accounting method to accounting method” shall no longer be applied 09 June 2023
Sweden The position “Retroactive deduction when renting business premises and adjustment” shall no longer be applied 09 June 2023
Sweden The position statement “Question about the right to deduct VAT in case of so-called onward invoicing to other companies in a group” shall no longer be applied 09 June 2023
Sweden New position: No right of deduction according to ch. 7 Section 3 of the Act on tax on energy for biogas and biogasol that the taxpayer has sold to a retailer 08 June 2023
Sweden The position “The turnover limit for accounting for VAT according to the year -end method” should no longer be applied 08 June 2023
Sweden The position “Deduction right for input VAT on process costs in tax matters” shall no longer be applied 08 June 2023
Sweden Updated Guidance on VAT exemption for Digital Currency Transactions via Digital Wallets 08 June 2023
Sweden The position “profit marginal taxation of used goods transmitted from other EU countries” shall no longer be applied 07 June 2023