Sweden Tax Law Board Issues Advance Notice Clarifying Tax Treatment of Agents for Importers

The Swedish Tax Law Board July 4 issued Advance Notice No. 131-23/I, clarifying the tax treatment of agents for importers. The taxpayer, a company, was charged customs duty and VAT and was designated as the sole debtor for the relevant customs debt due to non-compliance with the specified customs legislation. The taxpayer appealed the Swedish Customs Board’s decision regarding the imposition of VAT and asserted that declarations were submitted prior to the decision. The Tax Agency determined that the taxpayer didn’t have the right to an input tax deduction and that because the taxpayer was obligated to pay the customs ...