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Swedish Supreme Administrative Court: The Swedish Group rule on Non-deductible input VAT is neither in compliance with the VAT Directive nor the Freedom of Establishment
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
2013 (English)In: World Journal of VAT/GST Law, Vol. 2, no 2, 154-161 p.Article in journal, Editorial material (Refereed) Published
Abstract [en]

The Swedish Supreme Administrative Court (SAC) recently delivered its judgments in two cases regarding the possibility of transferring the non-deductible input VAT in a cross-border situation. According to the Swedish VAT Act this was only possible in non-cross-border situations. Basing its judgments on EU-law, the SAC decided that Swedish law was an unlawful implementation of the VAT Directive as well as a breach of the fundamental freedom of establishment in the TFEU.

Place, publisher, year, edition, pages
2013. Vol. 2, no 2, 154-161 p.
National Category
Law
Research subject
Fiscal Law; European (Integration) Law
Identifiers
URN: urn:nbn:se:uu:diva-204482DOI: 10.5235/20488432.2.2.154OAI: oai:DiVA.org:uu-204482DiVA: diva2:639183
Available from: 2013-08-06 Created: 2013-08-06 Last updated: 2014-03-26Bibliographically approved

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CiteExportLink to record
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