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25 Mar 2011, 3:57 am by traceydennis
Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket (Case C-540/09);  [2011] WLR (D)  103 “The exemption from VAT laid down in article 13B(d)(5) of Sixth Council Directive 77/388/EEC applied to services supplied by a credit institution, for consideration, in the form of an underwriting guarantee to a company wishing to issue shares, where under that guarantee the credit institution undertook to acquire any shares which were not subscribed within the… [read post]
6 Feb 2008, 7:02 pm
The Swedish tax agency, Skatteverket, is targeting online poker players and affiliates. [read post]
26 Mar 2007, 6:00 am
He applied to the Swedish National Tax Board (yes, the Skatteverket) to change his name to "Pia. [read post]
27 Oct 2015, 1:57 pm by Jeffrey Neuburger
(Skatteverket v David Hedqvist (C-264/14) (22 October 2015)). [read post]
25 Jan 2011, 6:56 am by Russ
” So if you’re an aspiring poker player from Sweden, I’d check with Skatteverket to see if the online poker site you’re playing on is tax-free. [read post]
27 Apr 2022, 9:51 am by Apostolos Anthimos
Referring to the judgment of the CJEU in the case Skatteverket / David Hedqvist (C-264/14), the first instance ruling underlined that the decision focused on the Swedish economic environment, which may not be compared to the situation in Greece. [read post]
24 May 2018, 10:03 am by CMS
In the same vein, in the case of Skandia America Corp (USA) v Skatteverket, 17 September 2014 (Case C-7/13) the Court of Justice of the European Union held that that the entity in question, along with the other individual members of the VAT group in question, formed a single taxable person for VAT purposes. [read post]
23 Sep 2020, 1:55 am by Kevin Kaufman
Key Findings Implemented in 1991, Sweden’s carbon tax was one of the first in the world, second only to Finland’s carbon tax, which was implemented a year earlier. [read post]
10 Jan 2023, 7:24 am by Kyle Hulehan
Key Findings The value-added tax (VAT) is a major source of revenue for EU countries and is one of the EU’s own resources. [read post]