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
2013 (English)In: World Journal of VAT/GST Law, Vol. 2, no 2, 154-161 p.Article in journal, Editorial material (Refereed) Published
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.
Research subject Fiscal Law; European (Integration) Law
IdentifiersURN: urn:nbn:se:uu:diva-204482DOI: 10.5235/204884220.127.116.11OAI: oai:DiVA.org:uu-204482DiVA: diva2:639183