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Last year, our partner Skeppsbron Skatt (link) referred to a new ruling from the European Court of Justice, and predicted it could mean a changed legal situation for community associations in Sweden. The European Court of Justice held that a community association with the purpose of supplying the members with heat would report VAT on the supply of heat to the members, i.e. even when it was a question of meeting the members’ own needs and within the framework of the association’s purposes.
In Swedish practice, it has previously been considered that in these cases there has been no question of turnover subject to VAT. Read the article in full here.
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