Mariya Senyk
Senior lecturer
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
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