Sweden Tax Court Issues Advance Notice on Consultancy Services Provided by Partner to Limited Partnership

The Swedish Tax Court Oct. 19 issued Advance Notice No. 32-23/I, clarifying the taxation of consultancy services provided by a partner to a limited partnership. The taxpayer, a company, was a partner in a limited partnership and also engaged in providing advisory services to the limited partnership. The taxpayer sought clarification as to whether it would be deemed a taxable person providing services in the course of a taxable activity. The Tax Court clarified that the taxpayer would be considered a taxable person for the purpose of VAT, because: 1) there was a mutual exchange of services between the taxpayer ...