Sweden

The Swedish Supreme Administrative Court has ruled that denied deductions for interest expenses for intra-group loans on intra-group share acquisitions breach the freedom of establishment, report Tina Zetterlund, Thomas Andersson, and Sara Andersson of KPMG Sweden

Marie Hedin and Jennifer van der Gronden of KPMG Sweden hope for clarification from the CJEU after a referral by the Supreme Administrative Court regarding whether the tax agency’s approach aligns with the VAT Directive

Sweden’s Supreme Administrative Court has clarified that a right to deduct input VAT on share disposal costs also applies for holding companies that do not conduct external VAT-able activities, says Susann Lundström of KPMG Sweden