Sweden Tax Court Issues Advance Notice Clarifying VAT Rate for Access to Mini-Golf Facilities

The Swedish Tax Court Sept. 18 issued Advance Notice No. 58-25/I, clarifying the VAT rate for supplies of access to mini-golf facilities. The taxpayer, a company, planned to open a mini golf facility with courses meeting the Mini Golf Association’s standards and capable of hosting competitions. The taxpayer sought clarification on whether the reduced 6 percent VAT rate for supplies of services in the sports sector would apply. Upon review, the Tax Court found that: 1) the Court of Justice of the European Union (CJEU) finds physical activity, and the practice of sports, related to sports and the use of ...