The browser you are using is not supported by this website. All versions of Internet Explorer are no longer supported, either by us or Microsoft (read more here: https://www.microsoft.com/en-us/microsoft-365/windows/end-of-ie-support).

Please use a modern browser to fully experience our website, such as the newest versions of Edge, Chrome, Firefox or Safari etc.

Portrait of Mariya Senyk. Photo.

Mariya Senyk

Senior lecturer

Portrait of Mariya Senyk. Photo.

Is an adjustment of input VAT in respect of start-up costs required in an unrealized building project when the optional tax liability ceases? - some comments in the light of Skellefteå Industrihus and the decision of the Swedish Supreme Administrative Court in case No. 6144-18

Author

  • Mariya Senyk

Department/s

  • Department of Law

Publishing year

2022

Language

English

Pages

652-676

Publication/Series

Skattenytt

Document type

Journal article

Publisher

Skattenytt

Topic

  • Law

Keywords

  • VAT
  • Optional tax liability
  • Adjustment of deductions
  • Tax law
  • Fiscal law
  • Skatterätt
  • Finansrätt

Status

Published

ISBN/ISSN/Other

  • ISSN: 0346-1254