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Results: 1-10 of 23

Carbon dioxide tax on meat a debated topic

  • Bird & Bird
  • -
  • Sweden
  • -
  • April 2 2013

At the end of January 2013, the Swedish Board of Agriculture released its report "Sustainable meat consumption". The report stresses the negative

Advocate General provides welcome clarification on VAT grouping

  • Baker & McKenzie
  • -
  • European Union, Ireland, Sweden
  • -
  • March 29 2013

The VAT grouping rules in Ireland (which are similar to the UK rules and allow non-taxable persons such as non-active holding companies to be members

A Oy C-12311 cross border loss relief

  • Dorsey & Whitney LLP
  • -
  • European Union, Finland, Sweden
  • -
  • February 22 2013

The judgment in A Oy (C-12311) was delivered on 21st February. The CJEU has expressly affirmed and applied the case law in Marks & Spencer

Fixed establishment for VAT purposes

  • Baker & McKenzie
  • -
  • European Union, Sweden
  • -
  • December 12 2012

On 25 October 2012, the Court of Justice of the European Union (CJEU) delivered its judgment in the joined cases of Daimler AG (C-31811) and Widex AS (C-31911) v Skatteverket

Proposed reduction of Swedish corporate tax to 22 percent and tax deduction for investors

  • Baker & McKenzie
  • -
  • Sweden
  • -
  • November 30 2012

In the recently presented Budget Proposal for 2013, the Swedish government proposed that the current corporate tax rate of 26.3 percent be reduced to 22 percent, effective on 1 January 2013

CJEU ruling - fixed establishment for VAT purposes

  • Baker & McKenzie
  • -
  • European Union, Sweden
  • -
  • November 2 2012

On 25 October 2012, the Court of Justice of the European Union "CJEU" delivered its judgment in the joined cases of Daimler AG (C-31811) and Widex AS (C-31911) v Skatteverket

Supply of testing facilities VAT liable

  • Baker & McKenzie
  • -
  • Sweden
  • -
  • October 31 2012

Skatterättsnämnden, or the Swedish Council for Advance Tax Rulings (“the Council”), has ruled that the right to use test tracks and facilities for the testing of vehicles and vehicle components is not to be treated as letting of immovable property

Selected international tax & legal consequences

  • Baker & McKenzie
  • -
  • Argentina, Australia, Austria, Belgium, Brazil, Canada, Chile, China, Colombia, Czech Republic, Denmark, Finland, France, Germany, Hong Kong, Hungary, India, Indonesia, Ireland, Israel, Italy, Japan, Malaysia, Mexico, Netherlands, New Zealand, Norway, Philippines, Poland, Portugal, Singapore, Slovakia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, United Kingdom
  • -
  • August 10 2012

The August 2012 issue includes a summary of selected international legal and tax consequences for employee stock options, employee stock purchase rights, and employee restricted stock and restricted stock units in nearly 40 countries

Reverse charge - trade in scrap metals

  • Baker & McKenzie
  • -
  • Sweden
  • -
  • July 2 2012

In May 2012, the Swedish Ministry of Finance presented a memorandum (Fi20074082) on the reverse charge for trade in waste and scrap metals in line with the classification of the EU customs tariff

Simplication of the Import VAT

  • Baker & McKenzie
  • -
  • Sweden
  • -
  • April 26 2012

The Swedish government has assigned an Import VAT Inquiry (Fi 2011:13) into possibilities of simplifying the arrangements under which businesses pay VAT on the importation of goods